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NY 895310

March 28,1994

CLA-2-67:S:N:N6:343 895310


TARIFF NO.: 6702.90.6500

Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, MO 64108

RE: The tariff classification of a Halloween tree from China.

Dear Mr O'Neill:

In your letter dated February 23, 1994, on behalf of Sterling, Inc., you requested a tariff classification ruling.

You have submitted a sample of your item #5327. The item is a Halloween tree. It is made of wire wrapped with paper. It has a stand which resembles a witch's hat. The item itself resembles a dead tree. The packaging states that Halloween decorations are to be hung from the branches of the tree. Trees are not traditionally associated with the celebration of Halloween. This item is, therefore, not considered a festive article.

The applicable subheading for the Halloween tree will be 6702.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial flowers, foliage, and fruit and parts thereof, articles made of artificial flowers, foliage or fruit, of other materials, other. The rate of duty will be 17 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


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