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NY B83592




April 15, 1997

CLA-2-49:RR:NC:SP:234 B83592

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.91.4040; 9505.90.4000

Ms. Sally Berghauser
The Paper Magic Group, Inc.
P.O. Box 977
Scranton, PA 18501

RE: The tariff classification of decorative items for Halloween, from China and Taiwan.

Dear Ms. Berghauser:

In your letter dated March 25, 1997, you requested a tariff classification ruling. Four samples were submitted and will be retained for reference.

Item # 647032, "Mailbox Cover," is an 18" x 24" sheet of flexible plastic film which has been printed on one side with cartoon-style pictures of skeletons and bats. It is intended to be draped over a rural-type mailbox as a decoration during the Halloween season. Several small holes along opposite edges allow a string (included) to be threaded through and tied to secure the cover to the mailbox.

Item # 647033, "Door Cover," is a 29 1/2" x 60" sheet of flexible plastic film which has been printed on one side with a cartoon-style picture of ghosts and bats. It is intended to be hung on a door as a decoration during the Halloween season.

Item # 647035, "Window Silhouette," is a 29 1/2" x 60" sheet of flexible plastic film which has been printed on one side with a silhouette-style picture of a skeleton with a bat and jack-o'- lantern. It is intended for use as a decoration to be taped to a window inside a home during the Halloween season.

The applicable subheading for the "Mailbox Cover," "Door Cover" and "Window Silhouette" will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed pictures, designs and photographs. The rate of duty will be 2.2%.

Item # 647301 is a package of six indoor/outdoor "Bat Foam Decorations," which are flat, white plastic foam cutouts in the shape of bats. They are evidently intended to be hung or suspended using thread included in the package.

The applicable subheading for the "Bat Foam Decorations" will be 9505.90.4000, HTS, which provides for festive, carnival or other entertainment articles: confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof. The rate of duty will be free.

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 Carl Abramowitz at 212-466-5733.

Sincerely,

Gwenn Klein Kirschner

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