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NY B84512




May 21, 1997

CLA-2-46:RR:NC:SP:230 B84512

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.8000

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

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

Dear Mr. Liberati:

In your letter dated April 11, 1997, on behalf of Don Wasserman International, you requested a tariff classification ruling.

A sample identified as a "Decorative Halloween Coconut Faced Pumpkin with Raffia" (#RID-123) was submitted and will be retained for reference. It consists of a section of a coconut shell, carved and painted to resemble the face of a jack-o'-lantern, wearing a burlap hat and encircled by a wreath-like bundle of raffia. In addition, a loose, voluminous bundle of raffia, about two feet in length, dangles below the bottom edge of the face. A loop of cord attached to the top of the hat allows the article to be hung as an ornament.

It should be emphasized that the item's "head" is not a whole sphere but merely a portion of the coconut shell, so that it has the shape of a convex lens. Its features are carved superficially, meaning that the eyes, nose and mouth are recessed but do not penetrate the shell to form holes or openings. The product is thus not suitable for traditional illuminating use as a jack-o'-lantern, and it will not be considered as such for tariff purposes.

Since the raffia is the predominant material in terms of the surface area and appearance of the overall article, it will be considered the component which imparts the essential character.

Accordingly, the applicable subheading for the above-described Halloween ornament will be 4602.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of vegetable plaiting materials. The rate of duty will be 2.3%.

Articles classifiable under subheading 4602.10.8000, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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 Paul Garretto at 212-466-5779.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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