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NY J82012

March 20, 2003

CLA-2-95:RR:NC:SP:225 J82012


TARIFF NO.: 9502.10.0060; 9505.90.6000

Mr. Dennis Morse
BDP International, Inc.
2721 Walker Avenue, N.W.
Grand Rapids, MI 49504

RE: The tariff classification of yard decorations and a doll from China.

Dear Mr. Morse:

In your letter dated March 10, 2003, on behalf of your client, Meijer Distribution, you requested a tariff classification ruling.

You submitted the following samples:

Item #916324, “Halloween Decorations”, is a yard decoration assortment consisting of a black cat, ghost, witch and a pumpkin man. The items measure approximately 64” in height with three-dimensional styrofoam heads and fabric sheer “bodies.” The black cat has a smiling face with green eyes and an orange nose, and wears a purple felt hat decorated with glitter and a purple tie. The ghost has green eyes, an open mouth, and wears a black felt hat decorated with glitter, a purple tie, and the word “BOO!” on its body. The witch has a crooked nose, an open mouth with missing teeth, and wears a black cone-shaped hat decorated with glitter and an orange band, an orange tie with printed images of bats, jack-o-lantern, witches, and has a textile jack-o-lantern attached to its body. The pumpkin man has a jack-o-lantern face decorated on top with a felt stem and leaves, and wears a purple tie with printed images of jack-o-lanterns, black cats, bats, and witches. Its body is decorated with leaves. All of the figures are attached to bamboo stalks that can be stuck in the ground. The figures also have tin cans attached to them that, when moved, bang together causing a wind chime effect.

Item #916326, “Scarecrow On A Stick”, is a scarecrow with a smiling face and felt hat, cornhusk hands, feet and hair, and a fabric body. The scarecrow is attached to a bamboo pole that can be inserted into the ground. When placed into the ground the scarecrow measures approximately 24” in height. The item is not classifiable as a festive article, as its face is not ghost-like nor does the item in any way depict the normally accepted symbols of the Halloween holiday. Instead this scarecrow is merely a decorative representation of the farmer in the field and will be classified as a doll.

Your samples are being returned as requested.

The applicable subheading for Item #916326, “Scarecrow On A Stick”, will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressedOther.” The rate of duty will be free.

The applicable subheading for Item #916324, “Halloween Decorations”, will be 9505.90.6000, 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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