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NY I81395




May 14, 2002

CLA-2-95:RR:NC:SP:225 I81395

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 Sitting Witches, a 36” Vampire Figure, and a 36” Ghost Face Figure from China.

Dear Mr. August:

In your letter dated May 3, 2002, you requested a tariff classification ruling.

You submitted the following samples and photographs:

Item #9285, Sitting Witches, consists of two styles (one with a broom, one holding a pumpkin) of decorative green-faced witches that measure approximately 60 inches in height and have dress-covered plastic frame bodies. The arms and legs are made from a wire frame covered with stuffing material and cloth and the feet have black curled shoes. Each head is stuffed and wears a traditional pointed black witch hat. The witches are designed to be pliable and placed in sitting positions as a Halloween decoration. You indicate that each witch will be individually packaged in a box with a color picture of the witch on the outside.

Item #9292D 36” Vampire Figure, consists of a standing Dracula-like figure that measures approximately 36 inches in height comprised of man-made materials covering a plastic and wire frame. He holds an orange bag marked “Trick Or Treat” in his hand, and is intended as a Halloween decoration. You indicate that the item will be packaged in a box with a color label depicting the figure with the banner “Greet & Treat Friends.”

Item #9292GF, 36” Ghost Face Figure, consists of a standing ghost-like figure that measures approximately 36 inches in height comprised of man-made materials covering a plastic and wire frame. He holds a bag marked “Scream For Candy” in his hand, and is intended as a Halloween decoration. You indicate that the item will be packaged in a box with a color label depicting the figure with the banner “Greet & Treat Friends.”

The applicable subheading for Item #9285, Sitting Witches, Item #9292D 36” Vampire Figure, and Item #9292GF, 36” Ghost Face Figure, 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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