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NY R00269




April 21, 2004
CLA-2-95:RR:NC:SP:225 R00269

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Andrea Holtan
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of a “Halloween Headless Horseman Decorative Statue” from China.

Dear Ms. Holtan:

In your letter dated April 12, 2004, you requested a tariff classification ruling.

You submitted photographs of a “Halloween Headless Horseman Decorative Statue” (no item number), which is a headless human figure dressed in Gothic 19th Century clothing and knee-length boots and measures approximately 6 feet in height. The figure is made of polyurethane material and weighs only 37 pounds. It carries a lighted jack-o’-lantern that emits sound effects (laughter and galloping horse hooves). This item is designed to decorate the home during the Halloween holiday, and is being advertised and sold for that purpose.

The applicable subheading for the a “Halloween Headless Horseman Decorative Statue” (no item number) 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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