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NY R04839




September 13, 2006

CLA-2-95:RR:E:NC:SP:225 R04839

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

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

RE: The tariff classification of a Halloween Trick-or-Treat Bear Decoration Assortment from China.

Dear Mr. Crago:

In your letter dated September 6, 2006, you requested a tariff classification ruling.

You submitted a photograph of a Halloween Trick-or-Treat Bear Decoration Assortment identified as item number A079FA00329, which consists of six three-dimensional polyresin bears attached by steel wire springs to polyresin bases that each measure approximately 3-1/4” in height x 1-7/8” across. The six designs depict a bear in a green dress with a jack-o’-lantern pail above a jack-o’-lantern base, a bear in a pink dress with a jack-o’-lantern pail above a jack-o’-lantern base, a bear in a pirate costume above a jack-o’-lantern base, a bear in a superhero costume over a tombstone base with the letters “R.I.P.”, a bear in a reaper costume over a tombstone base with the letters “R.I.P.” and a bear in a witch costume over a tombstone base with the letters “R.I.P.”

All of the figures are intended as tabletop decorations for the home to help create an eerie environment for the Halloween holiday.

The applicable subheading for the Halloween Trick-or-Treat Bear Decoration Assortment identified as item number A079FA00329 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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