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NY A89865




December 9, 1996

CLA-2-63:RR:NC:TA:352 A89865

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9989

Ms. Debra Tuft
Seasonal Specialties
11455 Valley View Road
Eden Prairie, MN 55344

RE: The tariff classification of a "Halloween Tabletop" from China.

Dear Ms. Tuft:

In your letter dated November 15, 1996, you requested a tariff classification ruling.

The sample submitted is a "Halloween Tabletop", item number 8890732927. The primary decorative focus of this item is a scarecrow made of styrofoam covered with polyester woven fabric. Attached to the scarecrow's head is a textile hat and underneath the hat is unspunned vegetable matter simulating straw hair. Attached onto the back of the article is a piece of woven fabric that is shape like a wing and simulates arms. The scarecrow is mounted on the top of a wooden pole that sticks into a piece of styrofoam which is housed in a clay pot. The clay pot also contains unspunned vegetable matter, a plastic pumpkin and plastic berries.

This article is a composite good composed of various materials. The essential character of this article is the textile fabrics which creates the primary decorative effect for this item.

The applicable subheading for the "Halloween Tabletop" will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other. The rate of duty will be 7 percent ad valorem.

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 Alan Tytelman at 212-466-5896.

Sincerely,

Roger J. Silvestri
Director

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