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NY K85974




May 19, 2004
CLA-2-95:RR:NC:SP:225 K85974

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Randy Williams
Seasons USA, Inc.
18644 E. Powers Lane
Aurora, CO 80015

RE: The tariff classification of pumpkin path lights from China.

Dear Mr. Williams:

In your letter dated May 14, 2004, you requested a tariff classification ruling.

You submitted photographs of 6” Sparkling Pumpkin Path Lights identified as style numbers 19160 and 19170. The articles consist of 6” pumpkins with jack-o’-lantern faces that are made of 100% ethylene vinyl acetate (EVA) with lamp bases that are made of 100% acrylonitrile butadiene styrene (ABS) plastic. When plugged in, the pumpkins light up and illuminate the jack-o’-lantern faces. The articles are intended as walkway decorations for the home for the Halloween holiday.

The applicable subheading for 6” Sparkling Pumpkin Path Lights identified as style numbers 19160 and 19170 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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