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NY N003783




December 1, 2006

CLA-2-95:RR:NC:N2:225

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 decorative articles from China.

Dear Mr. Williams:

In your letter dated November 21, you requested a tariff classification ruling.

You have submitted photographs of the following decorative articles.

Style N0274, Hijacked Leg, is a three-dimensional detached fake human leg made of polyvinyl chloride, polyester and foam. The fake leg is intended for display as a decorative article for the home to help create a scary environment for the Halloween holiday.

Style N0273, Hijacked Arm, is a three-dimensional detached fake human arm made of polyvinyl chloride, polyester and foam. The fake arm is intended for display as a decorative article for the home to help create a scary environment for the Halloween holiday.

Style N0331, 10” PVC Attack Rat, is a three-dimensional 10” fake rat made of polyvinyl chloride that is depicted in “attack mode”, i.e. crouched, snarling and with blood dripping from its open jaws. The fake rat is intended for display as a decorative article for the home to help create a scary environment for the Halloween holiday.

Style N0345, Full Size Skull With Brain Exposed, is a three-dimensional full-size human skull made of polyvinyl chloride. The skull has an exposed brain and is intended for display as a decorative article for the home to help create a scary environment for the Halloween holiday.

The applicable subheading for style N0274, Hijacked Leg, style N0273, Hijacked Arm, style N0331, 10” PVC Attack Rat, and style N0345, Full Size Skull With Brain Exposed, 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/.

We are unable to rule on style I8323, 12” Latex Foxy Rat – 2 Assorted, without a sample. Should you still wish a ruling on this style, please resubmit a sample along with a ruling request and the paper work that we have returned to you.

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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