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January 28, 1999

CLA-2-95:RR:NC:SP:225 D86373

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Donald A. Keller
O’Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, Missouri 64108

RE: The tariff classification of a Jack-O-Lantern pail from China

Dear Mr. Keller:

In your letter dated December 16, 1998, received in this office on January 4, 1999, you requested a tariff classification ruling on behalf of Hallmark Cards.

A sample of the “Jack-O-Lantern Pail,” stock #695HBO1559, was submitted to this office and will be returned in compliance with your request. The pail is made of steel and measures 4 1/2" in height with a diameter of 5 inches at the top and 3 3/4" inches at the bottom. It has a metal wire handle with a plastic grip attached across the top. The entire pail is orange with a black jack-o-lantern face painted on either side.

You have stated that the “Jack-O-Lantern Pail” is intended for use as a decoration in the home and will be sold during the Halloween season. Upon examination, we find that the product serves as both a decoration and as a utilitarian article in that it is capable of holding small items. Furthermore, the pail is a three dimensional, full bodied representation of a jack-o-lantern. It has been established that jack-o-lanterns are an accepted symbol of Halloween, a recognized holiday. Therefore, we find the product satisfies all requirements for festive aritcles of Chapter 95.

The applicable subheading for the “Jack-O-Lantern Pail,” stock #695HBO1559, 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.

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 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

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