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NY H88276




February 28, 2002

CLA-2-95:RR:NC:SP:225 H88276

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Ken August
Fun•World
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of Halloween garlands, wall decoration, and skeleton from China.

Dear Mr. August:

In your letter dated February 19, 2002, you requested a tariff classification ruling.

You submitted the following samples:

Item #8452, 5’ Gruesome Garlands, is an assortment of three 5 feet long garlands consisting of three shrunken heads, three silver skulls, or three ravens skulls and six 2-1/4” plastic bones that hang from heavy cord. The shrunken heads are made of molded plastic with man-made fiber hair. The silver skulls are made of molded plastic. The raven skulls are made of molded plastic and have eight black dyed turkey feathers also hanging from the cord. Each garland is individually packaged on a header card bearing the words: “Lose your head this Halloween!”

Item #8455, Skull & Crossbones Garland, is a 60” garland consisting of six molded Styrofoam skulls and crossbones that measure approximately 3” in height and 6” in width and hang from heavy cord. Each skull and crossbones is packaged on a header card.

Item #8456, Happy Haunting Garland, is a 60” garland consisting of alternating molded Styrofoam jack-o-lanterns, ghost heads, and black cat heads strung from heavy cord interspersed with decorative balls of either green and black or orange and black dyed raffia. Each garland is individually packaged on a header card.

Item #8464, Skull & Crossbones Wall Decoration, is a molded polyurethane skull and crossbones with man-made fiber hair that measures approximately 10-1/2” in height and 10” in width and is strung from heavy cord. Each piece is individually packaged on a header card.

Item #8454, 18” Skeleton, is a molded polyurethane skeleton that measures approximately 18” in height and 5” in width with a string through the top of the head for hanging. You indicate that it will be packed with a hangtag.

The samples described above are purely decorative items used to create a scary environment for Halloween.

The applicable subheading for Item #8452, 5’ Gruesome Garlands, Item #8455, Skull & Crossbones Garland, Item #8456, Happy Haunting Garland, Item #8464, Skull & Crossbones Wall Decoration, and Item #8454, 18” Skeleton, 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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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