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NY N004792




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 N0132A, Life Size Vampire Victim With Hair, is a life size fake severed head that is made of latex with polyester filling material and long hair that is made of polyester that is intended for display as a decorative article for the home to help create a scary environment for the Halloween holiday.

Style N0132B, Life Size Vampire Victim With Hair, is a life size fake severed head that is made of latex with polyester filling material and long hair that is made of polyester that is intended for display as a decorative article for the home to help create a scary environment for the Halloween holiday.

Style N0185, Life Size Vampire Cut Off Head, is a life size fake severed head of a vampire with fangs that is made of latex with polyester filling material that is intended for display as a decorative article for the home to help create a scary environment for the Halloween holiday.

Style N0198, Life Size Ladies Cut Off Head With Hair, is a life size fake severed head that is made of latex with polyester filling material and long hair that is made of polyester that 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 N0132A, Life Size Vampire Victim With Hair, style N0132B, Life Size Vampire Victim With Hair, style N0185, Life Size Vampire Cut Off Head, and style N0198, Life Size Ladies Cut Off Head With Hair, 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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