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NY J82896




April 25, 2003

CLA-2-95:RR:NC:SP:225 J82896

CATEGORY: CLASSIFICATION

TARIFF NO. 9505.90.6000; 6702.10.2000; 1404.90.0000

Mr. Dennis Morse
BDP International, Inc.
2721 Walker Avenue N.W.
Grand Rapids, MI 49504

RE: The tariff classification of “Spooky Town Collection” from China.

Dear Mr. Morse:

In your letter dated April 2, 2003, on behalf of your client Meijer Distribution, you requested a classification ruling.

The submitted samples are identified as item numbers 917201, 917363 and 917248, “Spooky Town Collection”.

Item number 917201 consist of two styles. Number 24766A is the tomb of Sir Edgar Goodbody. The illuminating tomb glows with a green color light that fades in and out. Number 24762A is known as a Night Flight Lighted Tree. The illuminating tree trunk glows with a green light that fades in and out. The illuminating base glows with an orange color light that fades in and out. Both styles have dual power, they can operate with an adapter or with batteries.

Item number 917363 consist of two styles. Number 25662A is the Black Cauldron Inn that is decorated with the wicked witch, ghosts, flashes of lightning and haunting sounds. Number 35785A is a lighted house known as the Spookiest House on the Block. It is decorated with a spooky skeleton and a figurine (Mrs. Baker) greets the trick-or-treaters.

Item number 917298 identify five trees of the Spooky Town Collection. Number 04504A is an Autumn Oak, number 04497A is an Orange Blossom, number 14572A is a Winter Willow, number 14563A is an Autumn Mulberry and number 34912A is a Halloween tree. All of the above mention trees (excluding the Halloween tree) have leaves/flowers that are composed of vegetable materials. The Halloween tree is composed of wire wrapped with brown paper and coated to appear as a dead tree.

The samples and catalog are returned as you requested.

The applicable subheading for item number 917201 (24766A and 24762A) and item number 917363 (2566A and 35785A) 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 duty rate will be free.

The applicable subheading for item number 917248 (34912A), Halloween tree, will be 6702.10.2000, HTS, which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of plastics: Assembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods. The rate of duty will be 8.4 percent ad valorem.

The applicable subheading for item number 917248 (04504A, 04497A, 14572A and 14563A) will be 1404.90.0000, HTS, which provides for vegetable products not elsewhere specified or included...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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