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NY N004779




January 4, 2007

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 December 12, 2006, you requested a tariff classification ruling.

You have submitted photographs of the following decorative articles:

Style N0158, 36” PVC Bat, is a fake bat with bendable wings that is made of polyvinyl chloride that measures approximately 36” with a wire hanger. The bat has its fangs bared, and is intended for display as a decorative article for the home to help create a scary environment for the Halloween holiday.

Style N0184, Upside Down Spinning Corpse, is a fake skeletal corpse torso that hangs upside down and is made of latex with filling material of sponge. The corpse is attached to a motor with a UL adapter and, when the motor is activated, the corpse spins. The spinning corpse is intended for display as a decorative article for the home to help create a scary environment for the Halloween holiday.

Style N0215, 16” Crawling Latex Rat, is a fake rat made of latex that measures approximately 16” in length. The rat has its fangs bared and protruding claws, 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 N0158, 36” PVC Bat, style N0184, Upside Down Spinning Corpse, and style N0215, 16” Crawling Latex Rat, 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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