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PD E81405

May 20, 1999

CLA-2-95:L:OFO:D22 E81405


TARIFF NO.: 9505.90.6000

Ms. Lorianne Aldinger
Rite Aid Corporation
30 Hunter Lane
Camp Hill, PA 17011

RE: The tariff classification of festive figurines from China

Dear Ms. Aldinger:

In your letter dated April 23, 1999, you requested a tariff classification ruling.

Samples of the Bride and Groom Skull Figurines, item #991105, were submitted with your inquiry. The article consists of two Halloween decorations that stand 16" tall. Both items are representations of skeletons in a male and female version. The male version is dressed in black, wears a paper hat and holds a cane. The female version has orange straw hair, wears an imitation fur hat and holds a black flower. The figurines are dressed in long paper robes. The upper portion of the male figurine is supported by a cardboard cone situated underneath the garment. You state the samples are pre-production mock ups of the actual items. The only difference being that the cardboard support cone will be of styrofoam instead of cardboard construction.

As a result of the court decision of Midwest of Cannon Falls Inc. v. United States, 96-1271, 96-1279, 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 are 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.

The applicable subheading for the figurines 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.


Eugenio Garza Jr.
Port Director

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