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NY D87703




March 3, 1999

CLA-2-95:CO:CH:D12 D87703

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Arlen T. Epstein
Tompkins & Davidson, LLP
Counselors at Law
One Astor Plaza
1515 Broadway
New York, N.Y. 10036-8901

RE: The tariff classification of a Jack-O-Lantern hanging.

Dear Mr. Epstein:

In your letter dated February 4, 1999, you requested a tariff classification ruling in behalf of your client, Avon Products, Inc., 1251 Avenue of the Americas, New York, New York for a polyvinyl chloride hanging in the shape of a jack-o-lantern to be imported from China

The item measures approximately 35 inches in width by 24 inches in height. It features sewn on depictions of a jack-o-lantern=s eyes, nose, mouth and stem. The article will incorporate LED lights as part of the depiction of the jack-o-lantern=s eyes. A voice chip will be housed in a small pouch sewn to the back of the hanging. The item has two loops for hanging from a pole.

While you refer to the item as a Aflag@, it does not incorporate a design or pattern on both sides and would not, therefore, qualify as such. The imported item is more appropriately a Awall hanging@ which is a pumpkin incorporating the face of a jack-o-lantern which is an accepted symbol of Halloween .

Your sample is being returned under separate cover.

The applicable subheading for the jack-o-lantern hanging will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for AFestive, carnival or other entertainment articles.... Other: Other.@ The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Robert Parsons
Port Director

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