CLA-2-95:OT:RR:NC:N4:425
Ms. Marta Portillo
HSN
1 HSN Drive
St. Petersburg, FL 33729
RE: The tariff classification of an inflatable yard decoration from China.
Dear Ms. Portillo:
In your letter dated March 19, 2015, you requested a tariff classification ruling.
You submitted a sample, identified as item number HL14027-120, the 6 LT Inflatable 120cm Day of the Dead Skull Face, which is a representation of a scary skull that measures approximately 50” in height x 40” at its widest width. The article is constructed of man-made textile fabric and features a plastic built-in fan to inflate the skull. Six internal LED lights accent the skull for night display. The item is for outdoor use only and can be tethered to the ground via accompanying stakes. The decoration is intended to help create a scary atmosphere for Halloween.
The sample will be returned as requested.
The applicable subheading for item number HL14027-120 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Wayne Kessler at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division