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NY J81924




March 13, 2003

CLA-2-95:RR:NC:SP:225 J81924

CATEGORY: CLASSIFICATION

TARIFF NO.: 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:

Item #8442, 72” Tall Scary Reaper Figure, is a yard decoration designed for the Halloween holiday that depicts a grim reaper that, when all four parts are assembled, measures approximately 72 inches in height. The figure consists of a foam skull with a black and purple paper hood that attaches to the body with a wire neck. The eyes are two balls painted silver. The body is a metal frame with foam shoulders and wire arms dressed in a black paper robe. The skeleton hands are made of foam with one hand holding a staff. The robe also has a wire hem, rope tie belt and rope necklace with a foam skull and crossbones. The staff looks like a long stick topped with a skull. It’s composed of plastic tubing, wrapped in black paper and trimmed with loosely wrapped gauze. The base is made of plastic attached to the frame.

Item #8438, 72” Tall Scary Witch Figure, is a yard decoration designed for the Halloween holiday that depicts a witch that, when all four parts are assembled, measures approximately 72 inches in height. The figure consists of a foam head with a black paper conical witch hat on top of its head and silver rope hair. The head attaches to the body with a wire neck. The face is painted and molded to depict a screaming witch with her mouth wide open and teeth showing. The body is a metal frame with foam shoulders and wire arms dressed in a black paper robe. The robe is trimmed with a gray gauze collar, cuffs, and center front tab adorned with five black glued-on buttons. The robe also has a wire hem. The skeleton hands are made of foam with one hand holding a witch’s broom. The broom looks like a tree branch with a rope tied sweeper bottom. The branch part is composed of plastic tubing wrapped in crumpled and glued paper painted black with gray overtones. A regular broom straw is attached to the bottom. The base is made of plastic attached to the frame.

Item #8446, 72” Tall Bride and Groom Skeleton Figures, are yard decorations for the Halloween holiday that depict skeletons dressed to resemble a bride and a groom. When each skeleton is assembled, they will measure approximately 72 inches in height. The “Bride” has a skull made of foam with bulging blue painted eyeballs. It’s adorned with rope hair and a green gauze bow headband with gauze strips that represemble a wedding veil. The head attaches to the body with a wire neck. The body is a metal frame with foam covered wire arms dressed in a paper robe. The rope is trimmed with gray gauze lapels and cuffs, and has a wire hem. The body has an exposed skeleton chest and skeleton hands that are made of foam painted beige and brown. A dark red silk rose is attached to one hand. The base is made of plastic attached to the frame. The “Groom” has a skull made of foam with bulging blue painted eyeballs. It’s adorned with rope hair and a gray gauze bandana. The skull attaches to the body with a wire neck. The body is a metal frame with foam covered wire arms dressed in a black paper robe. The robe is trimmed with gray gauze lapels and cuffs, and has a wire hem. The body has an exposed skeleton chest and skeleton hands, which are made of beige and brown painted foam. One hand holds a 48” walking stick, which looks like a long tree branch. It is composed of plastic tubing, and wrapped completely in crumpled and glued paper that is painted black with gray overtones. The base is made of plastic attached to the frame.

Item #8448, 36” Tall Creepy Greeters, consists of smaller sized versions of Item #8442, Item #8438, and Item #8446 previously described above and will be sold individually or as an assortment. The base for these shorter versions is made of a cement-filled plastic form with a metal pole encased in the center. The pole attaches to the frame inside the body for support.

The applicable subheading for Item #8442, 72” Tall Scary Reaper Figure, Item #8438, 72” Tall Scary Witch Figure, Item #8446, 72” Tall Bride and Groom Skeleton Figures, and Item #8448, 36” Tall Creepy Greeters, 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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