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NY D80439

August 17, 1998

CLA-2-39:RR:NC:SP:222 D80439


TARIFF NO.: 3924.90.5500

Ms. Kimberly Fathauer
A.W. Fenton Company, Inc.
1157 Raring Avenue
Columbus, Ohio 43219-2357

RE: The tariff classification of the "Halloween Coffin Box" from China.

Dear Ms. Fathauer:

In your letter dated July 17, 1998, on behalf of Consolidated Stores, Corp., you requested a tariff classification ruling.

The Halloween Coffin Box is a functional plastic trinket box in the shape of a coffin with a removable lid. The boxes are available in three colors: clear, orange and purple. The lid of the box is inscribed "R.I.P." with raised letters. The box is approximately 5" long and 1 3/4" tall.

Even though the coffin box will probably be used during the Halloween season, it is not a three dimensional representation of an accepted Halloween motif and is not considered a festive article.

The applicable subheading for the coffin trinket box will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles, and toilet articles, of plastics...other. The rate of duty will be 3.4 percent ad valorem.
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 Masterson at 212-466-5892.


Robert B. Swierupski

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