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NY N023273




February 21, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Ray Reynolds
Lee Hardeman Customs Broker, Inc.
5673 Old Dixie Hwy, Suite 155
Forest Park, GA 30297

RE: The tariff classification of a “Pumpkin Set” (item # EPH07005K-2) from China

Dear Mr. Reynolds:

In your letter dated February 8, 2008, on behalf of Star Home Décor USA, LLC, you requested a tariff classification ruling.

The “Pumpkin Set” (item # EPH07005K-2) is imported as a set of three pumpkins that are made of polyresin and measure approximately 2” in length x 2/4” in diameter. The pumpkins are painted black and each pumpkin has a letter painted on it. When the three pumpkins are displayed together the letters spell “BOO”.

The “Pumpkin Set” will be used to decorate the home to help create a scary atmosphere for the Halloween holiday.

The applicable subheading for a “Pumpkin Set “(item # EPH07005K-2) 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 Wayne Kessler at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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