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NY R04789




September 8, 2006

CLA-2-95:RR:E:NC:SP:225 R04789

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 3926.90.9880

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

RE: The tariff classification of a Halloween Splatter Monster Heads Assortment from China.

Dear Mr. Crago:

In your letter dated August 31, 2006, you requested a tariff classification ruling.

You submitted a photograph of a Halloween Splatter Monster Heads Assortment identified as item number A079KA00002, which consists of six “monster heads” (a witch, Frankenstein, a vampire, a mummy, a reaper and a jack-o’-lantern) packaged in a polypropylene plastic fish bowl display. Each “monster head” is made of thermal plastic rubber (PVC) and measures approximately 1” in height and 1” in diameter. The “monster heads” are designed as decorative articles for the home to help create a scary environment for the Halloween holiday.

Although packaged with the “monster heads”, the plastic fish bowl is not considered the normal and usual packaging for the “monster heads” and will be classified in its own respective tariff heading.

The applicable subheading for the “monster heads” of the Halloween Splatter Monster Heads Assortment identified as item number A079KA00002 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.

The applicable subheading for the fish bowl of the Halloween Splatter Monster Heads Assortment identified as item number A079KA00002 will be 3926.90.9880, HTSUS, which provides for "Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other, Other." The rate of duty will be 5.3 percent ad valorem.

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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