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April 27, 1999

CLA-2-95:RR:NC:SP:225 D89766

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 9505.10.2500

Ms. Mary E. Keller
A.W. Fenton Company, Inc.
P.O. Box 75029
Cincinnati, Ohio 45275-0029

RE: The tariff classification of outdoor decorations from China

Dear Ms. Keller:

In your letter dated March 26, 1999, received in this office on April 2, 1999, you requested a tariff classification ruling on behalf of New Creative Enterprise, Inc.

The four samples submitted are outdoor holiday decorations for the yard or garden. The “Yardsculpts”, as they are called, are made of 100% nylon material. The articles take on a three-dimensional appearance when assembled onto a metal display frame that is sold separately. The “Yardsculpt” figures slide over the frame like a sleeve. The frame’s metal brackets may be adjusted to provide extension of the arms or wings as appropriate. Each product will be imported individually packaged in a clear bag with insert and plastic hanger for display.

The “Ghost Halloween Yardsculpt”, item #70821, measures 35" X 33" resembles a white ghost with a smiling face whose “body” is adorned by appliques depicting a crescent moon, the stars, the word “BOO!” and a jack-o-lantern. The “Jack-O-Cat Halloween Yardsculpt”, item #70822, is depicted as a black cat popping out of a jack-o-lantern. It measures 31.5" X 40". The “Turkey with Pilgrim Hat Thanksgiving Holiday Yardsculpt”, item #70824, resembles a full figured turkey wearing a pilgrim hat and shoes. The figure measures 38.5" X 38". Item #90821, “Santa Christmas Yardsculpt”, depicts a full figured Santa Claus and measures 41" X 37". In his outstretched arms he holds a candy cane in one hand and a sack in the other. The “Yardsculpts” are used as purely decorative articles. According to your letter, the items will be purchased, marketed and sold only during their respective holiday seasons. Each product depicts a symbol that is clearly associated with the holiday for which it was intended. The items are designed and marketed in a manner which satisfies all requirements for the festive article provision. Your samples are being returned as requested.

The applicable subheading for items #70821, #70822 and #70824, Halloween and Thanksgiving “Yardsculpts” will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertain-ment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The rate of duty will be free.

The applicable subheading for item #90821, “Santa Christmas Yardsculpt,” will be 9505.10.2500, 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: articles for Christmas festivities and parts and accessories thereof; Christmas ornaments: 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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