NY N018365 - The tariff classification of item numbers 82741, Orange Jack-O’-Lantern with Black Skeletons, 82742, White Jack-O’-Lantern with Ghosts and Trees, 82824, Orange Pumpkin with Gold Leaves, and item number 82825, Rust Pumpkin with Brown Leaves, from China - United States International Trade Commision Rulings

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NY N018365

November 7, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 8543.70.9650

Ms. Trudi Van Heuveln
Impact Innovations
PO Box 550 223 SE 1st Ave
Clara City, MN 56222

RE: The tariff classification of item numbers 82741, Orange Jack-O’-Lantern with Black Skeletons, 82742, White Jack-O’-Lantern with Ghosts and Trees, 82824, Orange Pumpkin with Gold Leaves, and item number 82825, Rust Pumpkin with Brown Leaves, from China

Dear Ms. Van Heuveln:

In your letter dated October 5, 2007, you requested a tariff classification ruling.

Item number 82741, Orange Jack-O’-Lantern with Black Skeletons, measures approximately 4 inches in height by 5 inches in length and 2 inches in depth, and is an article of wax. The orange Jack-O’-Lantern is decorated with black skeletons and black spiders that hang from a black gooey looking tar on the rim of the Jack-O’-Lantern. There is an on/off switch at the bottom of the item that is battery powered and when turned to “on” activates a small tea light bulb inside the Jack-O’-Lantern that provides only enough illumination to illuminate the skeleton and spider motifs.

Item number 82742, White Pumpkin with Ghosts and Trees, measures approximately 4 inches in height by 5 inches in length and 2 inches in depth, and is an article of wax. The white Jack-O’-Lantern is decorated with black ghosts, black morbid trees with no leaves, black stars and black crescent moons. There is also a black gooey looking tar that covers the rim of the Jack-O’-Lantern. There is an on/off switch at the bottom of the item that is battery powered and when turned to “on” activates a small tea light bulb inside the Jack-O’-Lantern that provides only enough illumination to illuminate the black ghosts, black morbid trees, black stars and black crescent moons.

The tea light bulbs, when turned on, in item numbers 82741, Orange Jack-O’-Lantern with Black Skeletons and 82742, White Pumpkin with Ghosts and Trees, serves only to illuminate the festive motifs that are located on the Jack-O’-Lanterns. The Jack-O’-Lanterns are purely decorative, not functional, and will be used to decorate the home to help create a scary environment for the Halloween holiday.

Item 82824, Orange Pumpkin with Gold Leaves, measures approximately 4 inches in height by 5 inches in length and 2 inches in depth. The item is a pumpkin shaped article of wax with gold leaves etched around the outside of the pumpkin. The item has an open top and a tea light bulb inside the pumpkin. The base of the pumpkin is an enclosed battery compartment with an on/off switch and when the switch is turned to “on” the tea light bulb is activated and provides only enough illumination to illuminate the gold leaves on the pumpkin.

Item 82825, Rust Pumpkin with Brown Leaves, measures approximately 4 inches in height by 5 inches in length and 2 inches in depth. The item is a pumpkin shaped article of wax with an open top and a tea light bulb inside the pumpkin. The base of the pumpkin is an enclosed battery compartment with an on/off switch and when the switch is turned to “on” the tea light bulb is activated and only provides enough illumination to illuminate the brown leaves.

Item 82824, Orange Pumpkin with Gold Leaves and Item 82825, Rust Pumpkin with Brown Leaves are not considered festive for Halloween.

The applicable subheading for item numbers 82741, Orange Jack-O-Lantern with Black Skeletons, 82742, White Jack-O-Lantern with Ghosts and Trees, 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 pumpkin luminary (Item 82824 and Item 82825) will be 8543.70.9650, HTSUS, which provides for “Electrical machines and apparatus: Other machines and apparatus: Other: Other: Other: Other.” The rate of duty will be 2.6 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 Wayne Kessler at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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