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NY K85533




May 5, 2004
CLA-2-95:RR:NC:SP:225 K85533

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of “Artificial Flowers & Pumpkins in Turkey Baskets” from China.

Dear Mr. Hoffacker:

In your letter dated April 23, 2004, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling.

You submitted photographs and a sample of “Artificial Flowers & Pumpkins in Turkey Baskets” identified as item number DV6-H4040GJ. The item consists of a rattan basket in the shape of a three-dimensional turkey that measures approximately 9 inches in height x 5 inches in width x 7 inches in length with an open cavity in lieu of a back that forms the “basket.” This cavity measures approximately 5 inches in width and 6 inches in length and is filled with permanently affixed moss covered by autumn foliage and styrofoam seasonal fruits harvested in the fall. The item is designed to sit on a tabletop and is intended for use as a decoration for Thanksgiving. You indicate the item will also be imported in an additional style that is similar to the one described above except for containing different autumn foliage

When items are traditionally used in celebration of, and for entertainment on, a given holiday, they may qualify as a festive article, provided certain requirements are met. Factors warranting consideration in making this determination include, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise. The “Artificial Flowers & Pumpkins in Turkey Baskets” portray a three-dimensional representation of a turkey, which is recognized as a symbol of Thanksgiving. As these items will be limited in their use to Thanksgiving, we find they satisfy all the requirements for the festive article provision.

Your sample is being returned as requested.

The applicable subheading for the “Artificial Flowers & Pumpkins in Turkey Baskets” identified as item number DV6-H4040GJ 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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