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NY I82951

June 14, 2002

CLA-2-95:RR:NC:SP:225 I82951


TARIFF NO.: 9505.90.6000

Ms. Jenny Davenport
Wal*Mart Stores, Inc.
Mail Stop #0410 – L - 32
601 N. Walton
Bentonville, AR 72716-0410

RE: The tariff classification of a Giant Hanging Spider, 18 Hanging Ghosts, and a Giant Bat from China.

Dear Ms. Davenport:

In your letter dated May 30, 2002, you requested a tariff classification ruling.

You submitted the following samples:

Style #B801RC/24DI, Giant Hanging Spider, consists of a package containing 1 plastic spider body, 1 set of 8 spider legs, 2 balloons, twist ties, and a set of instructions. The spider’s body has a pair of painted eyes at one end and the smaller inflated balloon is inserted and tied off at the neck to form a head. The larger inflated balloon is inserted into the body and tied off to form the spider’s body. The plastic legs are attached to the body with twist ties and when the spider is fully constructed it will extend approximately 20 feet in width and weigh about 4 ounces. The item is intended as an indoor decoration for the Halloween holiday.

Style #B908RC/24DI, 18 Hanging Ghosts, consists of a plastic package containing 18 plastic ghosts with 3 different faces that are designed to have their heads filled with crumpled newspapers, tied at the necks, and hung from trees or porches as outdoor decorations for the Halloween holiday.

Style #B601RC/24DI, Giant Bat, consists of a package containing 1 plastic bat body, 1 set of wings, 3 balloons, twist ties, and a set of instructions. The inflated balloons are inserted inside the plastic bat body to form the bat’s body. Holes are punched in the wings and they are attached to the body by twist ties. When fully constructed, the bat will have a wingspan of 10 feet and can be displayed by poking holes in the wings and hanging the bat as an indoor or outdoor decoration for the Halloween holiday.

The applicable subheading for Style #B801RC/24DI, Giant Hanging Spider, Style #B908RC/24DI, 18 Hanging Ghosts, and Style #B601RC/24DI, Giant Bat, 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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