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NY E82363

June 8, 1999

CLA-2-95: D13 E82363


TARIFF NO.: 9505.90.0060

Mr. Ken August
Easter Unlimited, Inc.
80 Voice Road
Carle Place, New York 11514

RE: The tariff classification of a Halloween Trick or Treat Basket made in China.

Dear Mr. August:

In a letter dated May 14, 1999 you requested a tariff classification ruling. A sample of the product was provided.

The sample, a Halloween Trick or Treat Basket product #8808 is a pumpkin shaped basket approximately nine inches in diameter. This basket is made with a poly foam material. The exterior is completely covered with a bright orange colored textile material claimed to be of man made fibers. The opening at the top of the basket is round and approximately five inches in diameter. There is a handle for carrying the basket which loops from one side of the opening to the other side. There are yellow eyes, a yellow nose and a yellow mouth glued on the front panel giving the basket a jack-o-lantern face.

It is your belief that the described Halloween Trick or Treat Basket is properly classified in Chapter 95 as a festive article based upon the recent court decision of Midwest of Cannon Falls Inc. vs. U.S. 96-1271, -1279. As a direct result of this case, 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". In the case of a functional item, like the Halloween Trick or Treat Basket, the product must possess certain physical characteristics, as well as, supporting evidence indicating it's intended use and sale in association with the claimed holiday.

This office finds that the subject Halloween Trick or Treat Basket, which is sculpted to depict a three dimensional representation of a jack-o-lantern and satisfies all other requirements for festive articles, will now be considered festive in Chapter 95.

The applicable subheading for the Halloween Trick or Treat Basket 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.


Jeffrey R. Walgreen
Port Director

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