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NY C88080

June 5, 1998

CLA-2-95:RR:NC:SP:225 C88080


TARIFF NO.: 9505.90.6000

Mr. Kim Young
BDP International Inc.
2721 Walker NW
Grand Rapids, MI 49504

RE: The tariff classification of Halloween windsocks from Taiwan

Dear Mr. Young:

In your letter dated May 14, 1998 you requested a tariff classification ruling on behalf of your client Meijer, Inc.

The articles are identified as "5' Halloween Wind Socks". All the windsocks are made of nylon and are screen printed with images related to Halloween. Item #791070 is printed with the words "Happy Halloween" on the same plane as a jack-o-lantern face. Item #791071 depicts the image of a skeleton holding a jack-o-lantern. Item #791072 contains the picture of a ghost holding a candle.

The windsocks are cylindrical in shape with each one containing six long strips attached to the bottom edge. They hang from nylon cords which are threaded through metal eyelets around the top of the cylinder. According to your letter, the windsocks will be marketed and sold as a decoration for Halloween.

Based upon the court decision of Midwest of Cannon Falls Inc. vs. U.S. 96-1271, -1279, certain articles which were perceived to be classified elsewhere in the tariff, will now fall within the realm of "festive, carnival or other entertainment articles of Chapter 95". A range of factors will be considered in making this determination, which include, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise.

In the case of the "5' Halloween Wind Socks" we find that the products serve a purely decorative function having no utilitarian value. The symbols of a jack-o-lantern, ghost and the words "Happy Halloween" are contributing factors which associate the articles use with the festive occasion of Halloween. Additionally, the supporting evidence regarding the circumstances of sale for the product has been satisfied. Therefore, this office finds the subject wall hangings will now be considered festive in Chapter 95. Your samples are being returned as requested.

The applicable subheading for the "5' Halloween Wind Socks", items #791070, #791071 and #791072 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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