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NY 851051


April 24, 1990

CLA-2-95:S:N:N3D:225-851051

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Sue Phillips
Collins Co., Ltd.
14101 Alton Parkway
Irvine, Ca. 92718

RE: The tariff classification of decorative, festive, stick-up articles from China.

Dear Ms. Phillips:

In your letter dated March 29, 1990, you requested a tariff classification ruling.

Submitted with your inquiry were three samples of window decorations. The three decorations represent a pumpkin, a ghost head and a cat head. The knitted articles, composed of rayon flocked cloth, tricot and sponge are flat, one dimensional and equipped with a hanging string and suction cup. The articles are approximately 5 x 6 inches.

The ghost head, SK number 1683, is white, rounded and has black patches sewn on to represent eyes and a mouth. The pumpkin, SK number 1684, is orange, rounded and has yellow patches designed to simulate a traditional "Jack O Lantern". The final sample, SK number 1685, is black, rounded, has cat ears and yellow and black patch eyes with a black patch nose and sewn on whiskers.

The applicable subheading for the pumpkin, cat and the ghost stick-on decorations will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival and other entertainment articles: other: other. The duty rate will be 3.1 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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