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NY R01079




December 7, 2004

CLA-2-95:RR:NC:SP:225 R01079

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Troy D. Crago
Atico International, USA
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a “10-Light Halloween Plaque” from China.

Dear Mr. Crago:

In your letter dated November 17, 2004, you requested a tariff classification ruling.

You submitted a photograph of a “10-Light Halloween Plaque” identified as item number W079AA08223. The item consists of a polyurethane foam plaque/light set that measures approximately 8” in height x 30” in length x 1” in thickness and is decorated with a permanently affixed skull in its center and two bony arms on each end. Hanging down from the plaque are 10 permanently affixed “eyeball” lights that measure 2” in diameter. When the plaque is plugged in, the “eyeballs” will blink. The item is being marketed and sold to decorate the home for the Halloween holiday for the purpose of creating a scary environment.

The applicable subheading for the “10-Light Halloween Plaque” identified as item number W079AA08223 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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