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NY H89000




March 11, 2002

CLA-2-95:RR:NC:SP:225 H89000

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

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

RE: The tariff classification of a Wooden Halloween Sign from China.

Dear Ms. Hubbard:

In your letter dated March 4, 2002, you requested a tariff classification ruling.

The submitted sample, Lot #045-7506, Wooden Halloween Sign, is a purple wooden sign with serrated sides that measures approximately 5-5/8” in height and 24” inches in length with the words “The Witch Is” painted in the middle of the sign. Hanging freely from a metal eyelet next to that statement, is an additional piece of square shaped green wood that measures approximately 3” on all sides with the word “In” on one side and the word “Out” on the other side. This will presumably allow a person to adjust the message to indicate whether or not they are “in” or “out” at a particular time on Halloween. Attached to the left side of the sign is a black curled witch’s boot that measures approximately 5” in height and 4” in width and is decorated with a bat. On top of the sign is a wire for hanging the article as a decorative seasonal sign for the Halloween holiday. The sample will be retained for training purposes.

The applicable subheading for Lot #045-7506, Wooden Halloween Sign, 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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