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NY B84509




May 12, 1997

CLA-2-63:RR:NC:TA:352 B84509

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9989

Mr. Bernard D. Liberati
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883

RE: The tariff classification of a "Halloween Skull" from the Philippines.

Dear Mr. Liberati:

In your letter dated April 11, 1997, on behalf of Don Wasserman Int'l, Philadelphia, Pennsylvania, you requested a tariff classification ruling.

The sample submitted is a "Halloween Skull", item number DR-930. It is made of paperboard resembling a skeleton's skull. The skull is attached to the top of a textile woven fabric dress with long sleeves and a head hood. Protruding from the sleeves of the dress and the bottom is vegetable matter.

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 Skull" 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,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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