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NY L84183




April 27, 2005

CLA-2-95:RR:NC:SP:225 L84183

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 a “Jack-O’-Lantern Loot Scoop” from China.

Dear Mr. Williams:

In your letter dated April 13, 2005, you requested a tariff classification ruling.

You submitted a photograph of a “Jack-O’-Lantern Loot Scoop” identified as style number CD019, which is a plastic upturned orange hand attached to a plastic black handle. Hanging down from the back of the hand is an attached orange nylon sack that resembles a three-dimensional jack-o’-lantern. In lieu of the hand’s palm, there is an opening that allows articles to be dropped into the extended hand, through the opening, and into the hanging sack.

This scoop is intended to be used by a small child whereby the child in costume visits their neighbors and, in extending the "loot scoop", receives a small "treat" such as candy, in recognition of their dressing up for Halloween.

The applicable subheading for the “Jack-O’-Lantern Loot Scoop” identified as style number CD019 will be 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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