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May 10, 1999

CLA-2-95:RR:NC:SP:225 D89789


TARIFF NO.: 9505.90.6000

Ms. Mary E. Keller
A.W. Fenton Company, Inc.
P.O. Box 75029
Cincinnati, Ohio 45275-0029

RE: The tariff classification of outdoor decorations from China

Dear Ms. Keller:

In your letter dated April 5, 1999, received in this office on April 13, 1999, you requested a tariff classification ruling on behalf of New Creative Enterprise, Inc.

The four samples submitted are outdoor decorations. The products are made of 100% nylon material and are marketed as “flag sculptures”. They are brightly colored and printed on two sides with the same pattern. The decorations are sewn with a tunnel opening at the top to permit the insertion of a rod for hanging purposes. Each article will be imported individually packaged in a clear bag with a cardboard header.

Item #49581 represents the cartoon figure of “Tweety Bird” surrounded by jack-o-lanterns and captioned with the words “Twick or Tweet”. The product measures 28" X 43". Item #47582, “Count Snoopula,” depicts the character “Snoopy” dressed in a costume with mask and carrying a trick-or-treat bag. The article measures 26" X 44". Item #70923, “Pilgrim Hat with Leaves,” resembles a pilgrim’s hat with windswept fall leaves around it. The design measures 44" X 35". Item #70915, “Cornucopia,” depicts the fruits of a fall harvest and measures 32" X 42".

According to your letter, the “Twick or Tweet Tweety” and “Count Snoopula” are marketed for Halloween. Whereas, the “Pilgrim Hat and Leaves” will be marketed for Thanksgiving. These products are purely decorative articles designed and marketed in a manner which satisfies all requirements for the festive article provision.

The “Cornucopia”, item #70915, represents a collection of seasonal fruits harvested in the fall. The question of its relationship to a recognized holiday is presently before U.S. Customs Service Headquarters. Therefore, we are unable to issue a ruling on the “Cornucopia” at this time. Under the circum-stances, it is suggested that you contact your local Import Specialist for classification advice and, if desired, file a protest for current entries and request further review of those protests to receive consideration of your position. Your samples are being returned as requested.

The applicable subheading for the Halloween and Thanksgiving “Windsculpts”, item’s #49581, #47582, and #70923, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertain-ment 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 212-637-7028.


Robert B. Swierupski

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