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NY C81153

November 19, 1997

CLA-2-95:RR:NC:SP:225 C81153


TARIFF NO.: 9505.90.6000

Mr. Ken August
Fun World
80 Voice Road
Carle Place, N.Y. 11514

RE: The tariff classification of a Halloween decoration from China

Dear Mr. August:

In your letter dated October 24, 1997 you requested a tariff classification ruling.

The submitted item #909, referred to as a "pumpkin waterball," is made of polystone material. The article depicts an orange pumpkin, with a jack-o-lantern face, sitting on a bed of green leaves. The face has cut out eyes, nose and mouth. Standing on top of the pumpkin is the figure of a black cat with green leaves. The pumpkin is split horizontally allowing one to remove the top portion to reveal a small glass water ball inside. The waterball contains the scene of a cemetary with a ghost, headstone, and bat figures. The bats are loose objects in the water that, upon shaking, will appear to be floating around the ghost. The unit also incorporates a musical sound chip that plays an eerie melody upon pressing the bottom of the base.

This office finds that the subject decoration satisfies all requirements for the festive provision and accordingly will be classified in Chapter 95.

The applicable subheading for the pumpkin decoration, item #909, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), 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.

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 J. Wong at 212-466-5538.


Robert B. Swierupski

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