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NY I81436

May 17, 2002

CLA-2-95:RR:NC:2:225 I81436


TARIFF NO.: 9505.90.6000

Jeff Waters, Sales Director, Seasonal Products New Vision by Mario Chiodo
A Division of Leisure Arts, Inc.
P.O. Box 55595
Little Rock, AR 72215-5595

RE: The tariff classification of an assortment of four styles of decorative gravestones from China.

Dear Mr. Waters:

In your letter dated April 25, 2002, you requested a tariff classification ruling.

You are requesting the tariff classification on an assortment of four styles of ornamental gravestones that are used for outdoor Halloween decorations. The product is designated as item number 58023, and is comprised of four different variations of a three dimensional gravestone that is used as an outdoor home decor item at Halloween. The gravestones are constructed of polyvinyl chloride (PVC). The four styles are described as follows: Gargoyle 3-D Gravestone, Owl 3-D Gravestone, Pumpkin 3-D Gravestone and Skeleton 3-D Gravestone. The merchandise will be classified in Chapter 95 of the HTSUS as other entertainment articles. Detailed illustrations were provided, in lieu of samples.

The applicable subheading for the four ornamental gravestone styles, item number 58023, 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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