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NY N006667




February 13, 2007

CLA-2-95:RR:NC:N2:225

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of an Electric Chair Skeleton from China.

Dear Ms. Aldinger:

In your letter dated February 6, 2007, you requested a tariff classification ruling.

You submitted a sample of an Electric Chair Skeleton identified as item number 951436, which is being returned upon your request.

The article consists of a battery-powered plastic skeleton that measures approximately 21” in height that is strapped into a fake electric chair, and has a metal cap attached to its head. Flipping an “electric switch” connected to the chair causes the skeleton to shake violently, as if being zapped by electricity, and the metal head cap to glow red from the voltage.

This purely decorative article is being marketed and sold to decorate the home to help create a scary environment for the Halloween holiday.

The applicable subheading for the Electric Chair Skeleton “identified as item number 951436 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 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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