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NY D82902

October 23,1998

CLA-2-95:CO:CH:D12 D82902

CATEGORY; Classification

TARIFF NO: 9505.90.6000

Mr. David M. Rickert
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007-1309

RE: The tariff classification of "End-Of-The Year Windsocks".

Dear Mr. Rickert:

In your letter dated September 11, 1998, you requested a tariff classification ruling in behalf of your client, LTD Commodities Incorporated, for a Jack-O-Lantern, Turkey and Snowman windsock.

All items are made of nylon, have 3-D designs and are approximately 46" tall when hung.

Certain articles which were perceived to be classifiable elsewhere in the tariff, will now fall withing the realm of "festive, carnival or other entertainment articles of Chapter 95". Factors used in making this determination include the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise. Because the instant merchandise is strictly decorative the only consideration is if the article possesses an accepted motif or symbol of the accepted holiday and is marketed and sold during the holiday for which the association is claimed.

Turkeys and Jack-O- Lanterns are accepted symbols of Halloween and Thanksgiving.

This office is unable to issue a ruling on the "Snowman Windsock" as we understand that classification involving a similar matter is presently before U. S. Customs Service Headquarters. Under the circumstances, it is suggest that you file a protest for current entries and request further review of those protests to receive consideration of your position.

The applicable subheading for the Jack-O-Lantern and Turkey windsocks will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Festive, carnival or other entertainment articles, ....Other: Other". The rate of duty will be free.

Quota is not applicable to the subject merchandise.

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.


Margaret Fearon
Port Director
Chicago, Illinois

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