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NY F88675




July 13, 2000

CLA-2-44:RR:NC:2:230 F88675

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000; 9505.90.6000

Ms. Lesa R. Hubbard
J.C. Penney Purchasing Corp.
6501 Legacy Drive
Plano, TX 75024-3698

RE: The tariff classification of wooden Halloween baskets from China

Dear Ms. Hubbard:

In your letter dated June 13, 2000 you requested a tariff classification ruling.

The ruling was requested on two Halloween baskets, JCPenney lot numbers 036-4606 and 036-4605. The baskets are containers made of wood which will be used to hold and sell body lotions, sponges, shampoos, etc. One sample of each container was submitted and will be returned to you as you requested.

Lot number 036-4606 is a black “Witch” basket in the form of a cradle shaped container. It is approximately 6-1/2 inches wide and has sides consisting of slats with open spaces. The ends are in the form of two dimensional witches decorated with protuding noses, broomsticks and Spanish moss hair. The handle is roughly shaped as a stretching cat.

Lot number 036-4605 is a 5-3/4 inch square orange “Pumpkin” basket in the form of a jack-o’-lantern. Two of the sides consist of jack-o’-lantern faces with additional small plastic spider and cat decorations. The handle is decorative, consisting of various flat wooden Halloween decorations on wire.

You state that the items are advertised and sold to the consumer for Halloween decoration purposes only. You suggested classification of both baskets as festive articles in heading 9505, Harmonized Tariff Schedule.

An examination of the samples shows that both baskets are functional containers. As stated by you, they will be used to hold and sell body lotions, shampoos, etc. The “Pumpkin” basket depicts a three-dimensional jack-o’-lantern and is viewed as a festive article. However, the “Witch” basket is not viewed as a festive article because it is not a three-dimensional representation of a festive motif.

The applicable subheading for the “Witch” basket (lot #036-4604) will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.

The applicable subheading for the “Pumpkin” basket (lot #036-4605) will be 9505.90.6000, HTSUSA, which provides for other festive articles (other than articles for Christmas festivities). The rate of duty will be Free.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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 212-637-7009.

Sincerely,

Robert B. Swierupski

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