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NY M87452




November 7, 2006

CLA-2-95:RR:NC:SP:225 M87452

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 Halloween decorative articles from China.

Dear Mr. Williams:

In your letter dated October 26, 2006, you requested a tariff classification ruling.

You submitted the following photographs:

Style N0146, 17” Smoking Cauldron, is a decorative article that measures approximately17” in height, and consists of a three-dimensional cauldron decorated with skulls that is made of cotton, polyester and aluminum. When an accompanying adapter is attached and plugged in, the cauldron emits fog. The article, which will be used to decorate the home to help create a scary environment for the Halloween holiday, can be used with or without the fog element, which merely serves to enhance the overall effect of the skull-decorated cauldron.

Style N0335, Crystal Ball Fogger, is a decorative article that depicts a three-dimensional crystal ball made of glass that resides in a resin bowl held by five claw-like fingers. When an accompanying adapter is attached and plugged in, fog fills the crystal ball. The article, which will be used to decorate the home to help create a scary environment for the Halloween holiday, can be used with or without the fog element, which merely serves to enhance the overall effect of the eerie crystal ball held in the claw-like fingers.

Style N0333, Coffin Fogger, is a decorative article that depicts a three-dimensional coffin with a skeleton emerging from inside it. The coffin is made of resin and the coffin cover is made of polyvinyl chloride. When an accompanying adapter is attached and plugged in, fog blows out through the open coffin. The article, which will be used to decorate the home to help create a scary environment for the Halloween holiday, can be used with or without the fog element, which merely serves to enhance the overall effect of the skeleton in the coffin.

Style N0284, 5” Beating Heart Fogger, is a decorative article that depicts a resin human heart resting in a bowl. When an accompanying adapter is attached and plugged in, the heart beats while fog swirls around it. The article, which will be used to decorate the home to help create a scary environment for the Halloween holiday, can be used with or without the fog element, which merely serves to enhance the overall effect of the eerie human heart in a bowl.

Style N0281/N0288, Light Up Realistic Heart/Brain, consists of a polyvinyl chloride heart and brain, respectively, that light up when plugged in. These articles will be used to decorate the home to help create a scary environment for the Halloween holiday.

The applicable subheading for style N0146, 17” Smoking Cauldron, style N0335, Crystal Ball Fogger, style N0333, Coffin Fogger, style N0284, 5” Beating Heart Fogger, and style N0281/N0288, Light Up Realistic Heart/Brain, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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