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NY G84220

December 7, 2000

CLA-2-95:RR:NC:SP:225 G84220


TARIFF NO.: 9505.90.6000

Ms. Amy Johnson
Wal Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-0410

RE: The tariff classification of Halloween decorations from China

Dear Ms. Johnson:

In your letter dated November 9, 2000, received in this office on November 13, 2000, you requested a tariff classification ruling.

Two samples were submitted to this office for review. The articles are a “Tombstone with ‘SKULL’ Relief” – stock #25355 and “Tombstone with ‘RIP’ Relief” – stock #25356. Both items are plastic representations of tombstones. The articles measure approximately 23 ¼” high by 13 ¼” wide by 2” or 4” deep. The imitation headstones are made of 95% polyurethane and 5% iron. The items have iron rods imbedded in the back of the tombstones to support the articles in an upright position. The headstones are charcoal colored. One is designed with a raised relief a skull and the other has a recessed impression of the letters R.I.P. The tombstones are intended for use as decorations on Halloween. Your samples are being returned as requested.

The applicable subheading for the “Tombstone with ‘SKULL’ Relief” and “Tombstone with ‘RIP’ Relief” 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, and will remain unchanged in 2001.

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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