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NY F86033

May 10, 2000

CLA-2-95:RR:NC:SP:225 F86033


TARIFF NO.: 9505.90.6000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of Halloween wreaths from China

Dear Mr. Hoffacker:

In your letter dated April 17, 2000 you requested a tariff classification ruling on behalf of Consolidated Stores, Inc.

Three samples of “Halloween Wreaths with Characters” were submitted with your inquiry. The assortment is identified by #ASM-OYL003 styles A - Jack-O-Lantern, B - Frankenstein, and C - Witch. All the wreaths are constructed of grapevine, textile, wood, styrofoam and artificial foliage. Each item is decorated with the stuffed head and hands of a character, which gives the impression of a partial figure encircling the wreath. Style A resembles a scarecrow character around the grapevine but contains a jack-o-lantern figure situated inside the wreath. Style B portrays the figure of Frankenstein with bolts sticking out of his head and two inner signs that read “Boo!” and “Happy Halloween”. Style C depicts that of a witch encompassing the wreath whose interior brandishes a sign that reads “Trick-Or-Treat.”

Items traditionally used in celebration of, and for entertainment on, a given holiday may qualify as a festive article, provided certain requirements are met. Factors warranting consideration in making this determination include, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise.

All the wreaths bear an accepted symbol that relates their use with the festive occasion of Halloween. Specifically, those symbols are a jack-o-lantern for Style A, signs that read “Boo!” and “Happy Halloween” for style B and the sign that reads “Trick-Or-Treat” for Style C. Hence, this office would consider the submitted wreaths to fall within the provision for festive articles. Your samples are being returned as requested.

The applicable subheading for the “Halloween Wreaths with Characters” 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. 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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