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NY K85627




May 11, 2004
CLA-2-95:RR:NC:SP:225 K85627

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 6702.10.4000

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

RE: The tariff classification of a “Horror Hanging Sign With Gauze Drape” assortment and a “6’ Glitter Branch Garland” from China.

Dear Ms. Tsiavos:

In your letter dated April 30, 2004, you requested a tariff classification ruling.

You submitted the following samples:

Item 8427, “Horror Hanging Sign With Gauze Drape” assortment, consists of three decorative plastic signs designed to resemble old weather-beaten wood and intended to decorate the home for the Halloween holiday.

“Lost Souls Tavern” is a two piece sign with a cord on the top piece for hanging the sign. The top piece measures approximately 5 inches in height and 19 inches in length and is decorated with a skeleton’s upper body with outstretched hands. The top piece is connected to the bottom piece via plastic ties, which creates a 1-1/2 inches gap between the two pieces. The bottom sign piece measures approximately 10 inches in height and 18-1/2 inches in length and is engraved with the words “Lost Souls Tavern” in block letters 3 inches in height. “Bloody” gauze strips that measure approximately 45 inches in hang from the sign’s bottom edge.

“Deadend Cemetary” is the same 2-piece sign design with hanging gauze as the “Lost Souls Tavern” except the bottom piece has the words “DeadEnd Cemetary” engraved in green letters 3 inches in height.

“Beware of Dog” is a two piece sign similar in design to the two signs described above except the top piece is a large plastic bone that measures approximately 1-1/4 inches in height and 16 inches in length. The bone is splattered with red paint to resemble blood. The bottom sign piece measures approximately 10-1/2 inches in height and 17 inches in length with the words “Beware of Dog” engraved in blood red letters 2 inches in height. The bottom sign piece is also decorated with blotches of red paint “blood” and grooves in the wood that resemble claw marks.

Item 8342, “6’ Glitter Branch Garland”, is a black plastic garland that measures approximately 83 inches in length. The garland is made of plastic snap-on/pull-apart parts and decorated with purple glitter.

The applicable subheading for Item 8427, “Horror Hanging Sign With Gauze Drape” assortment (“Lost Souls Tavern”, “DeadEnd Cemetery” and “Beware of Dog”) 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.

The applicable subheading for Item 8342, “6’ Glitter Branch Garland”, will be 6702.10.4000, HTS, which provides for “Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of plastics: Other, including parts.” The rate of duty will be 3.4 percent ad valorem.

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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