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NY H89490

March 21, 2002

CLA-2-95:RR:NC:SP:225 H89490


TARIFF NO.: 9505.90.6000

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

RE: The tariff classification of two designs of a Grapevine Floral Cornucopia Turkey from China.

Dear Mr. Hoffacker:

In your letter dated March 12, 2002, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling.

The submitted sample, Item #DN1-2X037AB, Grapevine Floral Cornucopia Turkey, consists of two designs of a horn shaped grapevine basket that measures approximately 12” in height x 6-1/2” in width (at its widest width) x 10-1/2” in length and filled with autumn foliage and styrofoam seasonal fruits harvested in the fall. The first design (Male Pilgrim) has a textile covering on the front of the basket that resembles a turkey with a beak, wings, a brown feathery chest, and is dressed in traditional black pilgrim’s hat, white shawl, and black belt with a big buckle. The second design (Female Pilgrim) has a textile covering on the front of the basket that resembles a turkey with a beak, wings, a purple feathery chest, and is dressed in traditional white hat, white shawl, and a white apron decorated with two pumpkins. Your sample is being returned as requested.

In classifying the merchandise, we refer to the case of Midwest of Cannon Falls vs. U.S. 96-1271, -1279, where certain articles were determined by the court to fall within the scope of Heading 9505. 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. As both designs are purely decorative table pieces and clearly exhibit motifs associated with the Thanksgiving holiday, this office finds the instant product is classifiable in Ch 95 as a festive article. Your samples are being returned as requested.

The applicable subheading for both designs of Item #DN1-2X037AB, Grapevine Floral Cornucopia Turkey, 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 Wong at 646-733-3026.


Robert B. Swierupski

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