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NY C83948




February 10, 1998

CLA-2-95:RR:NC:SP:225 C83948

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Joshua Bloomfield
Tower Group International
6730 Middlebelt Road
Romulus, MI 48174-2039

RE: The tariff classification of a Halloween wall hanging from China

Dear Mr. Bloomfield:

In your letter dated January 22, 1997 you requested a tariff classification ruling on behalf of your client Crazy Mountain Imports.

A sample of a Halloween wall hanging was received with your inquiry. The article is made of textile material and hangs from a curled wire inserted through the top two corners of the fabric. The wall hanging resembles a square frame with the stuffed head of a witch affixed in the center. The face has a stuffed nose and printed eyes with a smiling mouth. The witch has long hair and wears a black witch's hat. Just under her head, at the neck, is a black bow and the words "Happy Halloween".

Based upon the recent court decision of Midwest of Cannon Falls Inc. vs. U.S. 96-1271, -1279, certain articles which were perceived to be classified elsewhere in the tariff, will now fall within the realm of "festive, carnival or other entertainment articles of Chapter 95". A range of factors will be considered in making this determination, which include, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise.

In the case of the "Happy Halloween Wall Hanging" we find that the item serves a purely decorative function having no utilitarian value. The representation of a witch and the words "Happy Halloween" are contributing factors which associate the articles use with the occasion of Halloween. Therefore, this office finds the subject wall hanging will now be considered festive in Chapter 95.

The applicable subheading for the "Happy Halloween Wall Hanging" will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The rate of duty will be free.

At this time articles classified in HTS 9505.90.6000 are not subject to quota restraints or visa requirements.

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 Alice J. Wong at 212-466-5538.

Sincerely,

Robert B. Swierupski
Director,

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