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NY G85105




December 20, 2000

CLA-2-95 D25 G85105

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Pilar Dorfman
E. Besler & Company
P.O. Box 66361
Chicago, IL 60666

RE: The tariff classification of lighted ceramic bears depicted as wearing a jack-o-lantern costume and a ghost costume.

Dear Ms. Dorfman:

In your letter dated November 29, 2000, you requested a tariff classification ruling for two styles of lighted ceramic bears depicted as wearing a jack-o-lantern costume and a ghost costume. The jack-o-lantern bear is dressed as a pumpkin with cutouts holding a “trick-or-treat” bag. The bear dressed as a ghost holds a jack-o-lantern with a spider and three bats. The ghost’s jack-o-lantern and the pumpkin costume is cutout to allow the light to illuminate from the bears. The bears have a light bulb and a 120V cord measuring 6 feet long and featuring an in-line on/off switch.

Items traditionally used in celebration of and for entertainment on a given holiday may qualify as a festive article provided certain requirements are met. Factors warranting consideration in making this determination include, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise. The “Halloween Lighted Bears” are purely decorative in their use and according to your letter, the items will be marketed and sold for Halloween. The representations of jack-o-lantern and ghost are recognized symbols associated with Halloween. This office finds that the described items are designed and marketed in a manner that satisfies all the requirements for the festive article provision.

The applicable subheading for the “Halloween Lighted Bears” will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, other, other.

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 this ruling, please contact Field National Import Specialist Cheryl Jenkins at (206) 553-5370 or National Import Specialist Alice Wong at (212) 637-7028.

Sincerely,

Kathleen M. Sarten
Area Port Director
Seattle


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