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NY J81894





March 11, 2003

CLA-2-95:RR:NC:SP:225 J81894

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0060; 9505.90.6000

Ms. Irene Tsiavos
Fun•World
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of decorative articles from China.

Dear Ms. Tsiavos:

In your letter dated March 4, 2003, you requested a tariff classification ruling.

You submitted the following samples and photographs:

Item #8449, 72” Tall Scary Scarecrow Figure, is a scarecrow with a ghost-like face and empty black eyes that consists of three parts, that when connected, measures approximately 72 inches in height. The head is foam covered in burlap with a paper hat and straw hair and attaches to the body with a wire neck. The eyes, nose and mouth are painted on. The body is a metal frame with foam shoulders and wire arms dressed in a purple and black paper robe, burlap yoke, and trimmed with straw. The hands are foam covered with burlap. The robe has a wire hem with straw trimming and a rope tie belt. The base is made up of 4 plastic feet that attach to the frame. The item is designed to be a yard decoration to create a scary environment for the Halloween holiday.

Item #8254 & Item #8255, Harvest Scarecrow Figure, consists of two scarecrow decorative figures that are identical except for size. Item #8254 is 36” in height and Item #8255 is 72” in height. The scarecrow’s head is made of foam covered in burlap with a paper hat and straw hair. The head attaches to the body with a wire neck. It has plastic glued-on eyes with the nose and a mouth painted on that depicts a smiley face. The body is a metal frame with foam shoulders and wire arms. It is dressed in a fall colored paper robe with a burlap yoke. The hat, yoke, cuffs, and hem are trimmed with straw. The hands are foam covered with burlap. The robe also has a wire hem and a rope tie belt. The item is not classifiable as a festive article, as its face is not ghost-like nor does the item in any way depict the normally accepted symbols of the Halloween holiday. Instead this scarecrow is merely a decorative representation of the farmer in the field and will be classified as a doll.

Item #8453, 72” Hanging Grim Reaper Halloween Decoration, is a 72” long grim reaper with a skull head and skeletal hands folded across his chest. The skull head is made of foam, painted brown and black and glued onto foam shoulders. The figure is dressed in a black polyester knit hood/robe covering the head and shoulders and trimmed with torn gauze. There is a braided cord attached to the top of the head used to hang the decoration. Plastic skeleton hands with soft foam wrists wrapped in gauze are attached with wire to the shoulders. The rest of the robe is brown gauze and black paper. The decorative item is designed to create a scary environment for the Halloween holiday.

Item #8440, Foam Skull Hanging Halloween Decoration, is a three-dimensional skull made of foam with bulging blue eyeballs. It is adorned with rope hair and a colored gauze bandana. There is a ribbon attached to the top of the head for hanging the decoration. The item will be imported in 4 assorted colors, and is designed to create a scary environment for the Halloween holiday.

The applicable subheading for Item #8254 & Item #8255, Harvest Scarecrow Figure, will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressedOther.” The rate of duty will be free.

The applicable subheading for Item #8449, 72” Tall Scary Scarecrow Figure, Item #8453, 72” Hanging Grim Reaper Halloween Decoration, and Item #8440, Foam Skull Hanging Halloween Decoration, will be 9505.90.6000, 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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