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NY D89397




April 20, 1999

CLA-2-95:D13 D89397

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Ginny Poyer
ATICO International USA, Inc.
P.O. Box 14368
Ft. Lauderdale, FL 33302

RE: The tariff classification of Halloween Lighted Decorations made in China.

Dear Ms. Poyer:

In a letter dated March 25, 1999 you requested a tariff classification ruling on certain Halloween Lighted Decorations. Three samples were provided.

Sample #1 is a Halloween Vinyl Ghost, item number W79-A-7503. This ghost figure is made of vinyl. It is hollow and approximately 12 inches in height. The ghost is white with BOO printed in large black lettering across the front. A small light on a 6 foot electrical cord fits into the bottom of the ghost. The light serves merely to illuminate the figure and does not serve any practical purpose.

Sample #2 and #3 are Halloween Vinyl Pumpkins. One pumpkin is approximately 8 inches in height, 9 inches in diameter and identified as item number W79-A-7575. The other pumpkin is approximately 12 inches in height, 14 inches in diameter and identified as item number W79-A-7584. These two pumpkins are also hollow and made of vinyl. They have cutouts for the eyes, nose and mouth. Inside both pumpkins there is a small light attached to an electrical cord. The light in each pumpkin serves merely to illuminate the figure and they do not serve any practical purpose.

All three items are designed, marketed and sold as decorations for the home on Halloween. It has been established that jacko lanterns are an accepted symbol of Halloween, a recognized holiday. Ghost figures and the word "BOO" have been accepted as additional symbols or representations which closely associate the products use with Halloween (See Informed Compliance Publication on Festive Articles dated Nov. 1997). This office is satisfied that all requirements for the festive article provision have been met.

The applicable subheading for the Halloween Vinyl Ghost, item number W79-A-7503 and the two Halloween Vinyl Pumpkins, W79-A-7575 and W79-A-7584, 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 is 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.

Sincerely,

Jeffrey R. Walgreen
Port Director

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