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NY I82570

May 31, 2002

CLA-2-95:RR:NC:SP:225 I82570


TARIFF NO.: 9505.90.6000

Ms. Wendy Lawson
Sears Roebuck and Co.
3333 Beverly Rd., BC-172A
Hoffman Estates IL 60179

RE: The tariff classification of two 5” Tall Halloween Decorations (Black Cat and Jack-O-Lantern) and two 16” Halloween Rattles from China.

Dear Ms. Lawson:

In your letter dated May 9, 2002, you requested a tariff classification ruling.

You submitted the following samples:

Stock #52318, 5” Tall Halloween Decorations (Black Cat and Jack-O-Lantern), consists of a three dimensional Black Cat and Jack-O-Lantern that are made of paper pulp and have a hollow center and wire handle. The Black Cat is posed in sitting position with a ferocious look and has a metal bat on each side of its wire handle. The Jack-O-Lantern is full-figured with a jack-o-lantern head and a black cat at its base. Each article measures approximately 5 inches in height and will be sold separately as a decoration for the Halloween holiday.

Stock #52317, 16” Halloween Rattles, consists of two paper pulp rattles (Black Cat and Jack-O-Lantern) that measure approximately 4 inches in diameter and are mounted on 12 inch wooden sticks. One rattle has the painted face of a ferocious black cat, the other rattle has the face of a painted jack-o-lantern. Each will be sold separately as a decoration for the Halloween holiday.

The applicable subheading for Stock #52318, 5” Tall Halloween Decorations (Black Cat and Jack-O-Lantern), and Stock #52317, 16” Halloween Rattles, 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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