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NY N008788




March 28, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of an “Animated Music Wreath” from China.

Dear Ms. Aldinger:

In your letter dated March 21, 2007, you requested a tariff classification ruling.

You submitted a sample of an “Animated Music Wreath” identified as item number 951934. The item consists of a battery powered motion activated turkey that is permanently affixed in a seated position to a grapevine wreath. The polyester fabric turkey measures approximately 17” in height x 3-1/4” in thickness and is dressed in rustic attire, including an orange hat, orange and green scarf, brown shirt and orange burlap pants with knee patches. Attached to his right side is a textile pumpkin. The wreath measures approximately 13” in diameter and is decorated with fake leaves and fake grapes. Attached to the wreath, above the scarecrow’s head, is a wooden sign with the painted greeting, “Welcome.” The wreath has a hanging loop and is intended to decorate a front door where the turkey will “sing” the song “Turkey Time Trot” when its motion sensor detects an approaching person.

Regarding its classification, the “Animated Music Wreath” consists of different components (animated turkey and wreath) and is considered a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. The factor, which determines essential character, will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. General Rules of Interpretation 3(b) noted. In this case, in the opinion of this office, the animated turkey imparts the essential character to the good.

In addition, this office finds that this article is designed primarily for use as a decoration on Thanksgiving and will be marketed and sold accordingly. Therefore, the Turkey “Animated Music Wreath” qualifies for classification as a festive article.

The applicable subheading for the Turkey “Animated Music Wreath” identified as item number 951934 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 the Scarecrow “Animated Music Wreath” also identified as item number 951934 without a sample. Should you still wish a ruling on this item, please resubmit your ruling request, along with a sample, and the material 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 Wayne Kessler at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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