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NY J82022




March 19, 2003

CLA-2-95:RR:NC:SP:225 J82022

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Cari Grego
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320

RE: The tariff classification of a “Pumpkin Pals” from China.

Dear Ms. Grego:

In your letter dated March 12, 2003, you requested a tariff classification ruling.

The sample submitted, SKU 813658, “Pumpkin Pals”, is a decorating kit. The kit consists of molded plastic pieces of a head, arms and legs packaged together. Each body part has a sharpened 2” stake at one end for insertion into a pumpkin. When the body parts are inserted, the pumpkin serves as the “body” with the plastic body parts as the appendages. The kit provides a safe way to decorate a pumpkin for the Halloween holiday while eliminating any mess to clean up. “Monster” depicts the green head of the “Frankenstein Monster” with matching green hands and legs with gray boots. “Witch” depicts the green head of a witch wearing a black cone-shaped hat, white hands, and black curled feet. “Bat” depicts a bat’s face with fangs, two wings, and two feet. “Trick or Treat” depicts two hands holding up a sign with the words “Trick or Treat” written in orange, and two feet. The finished ghoulish pumpkin will be used to decorate the home for the Halloween holiday.

The applicable subheading for SKU 813658, “Pumpkin Pals”, 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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