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NY I84294

July 18, 2002

CLA-2-95:RR:NC:SP:225 I84294


TARIFF NO.: 3924.90.5500; 6702.10.2000; 9505.90.6000

Linda Pearson
Seasonal specialties
11455 Valley View Road
Eden Prairie, MN 55344

RE: The tariff classification of a Round Lidded Container, Beaded Garland, Pumpkin Shaped Table Decorations and Halloween Luminaries from China

Dear Ms. Pearson:

In your letter dated June 26, 2002 you requested a tariff classification ruling.

The first item, #T06703, is a red cylindrical lidded container. Six inched tall and three inches in diameter, the interior is made of paper that is covered with PVC, which gives the appearance of leather. The container lid has a PVC heart on top. Although it is your claim that the item will be marketed and sold for Valentine’s Day, the product is not used to decorate the home or entertain in the home on Valentine’s Day. It may be given as a gift on that holiday, but it will be used all year round.

The second item, #82289, is a six-foot garland. Grapevines are bound with paper wrapped wire. Bright orange plastic beads are spayed at the exposed ends of the wire.

The final item we will rule on in this letter is item #82257. This is an assortment number for two items. Style A is a round black metal silhouette frame holding an orange glass. The picture displayed is a tree with a ghost and tombstone and the word “Boo”. Style B has a witch on a broom with stars, a crescent moon and a bat as additional decoration. A tea candle (not sold with the product) sits in a metal cup behind the silhouette and illuminates it.

The applicable subheading for the round container will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware, kitchenware, other household articles and toilet articles, of plastic: Other: Other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the Beaded Garland # 82289 will be 6702.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Artificial flowers, foliage and fruit and parts thereof, articles made of artificial flowers, foliage or fruit: Of plastics: Assembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods. The rate of duty will be 8.4 percent ad valorem.

The applicable subheading for the Halloween Luminaries Assortment will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles, : Other: Other. The rate of duty will be free.

We are returning your request for a classification ruling, and any related samples, exhibits, etc., concerning the pumpkin shaped table decorations because we need additional information in order to issue a ruling. Please submit the additional information indicated below:

Breakdown of component materials by weight and also by value.

When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.

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 646-733-3026.


Robert B. Swierupski

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