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NY J83249

April 25, 2003

CLA-2-83:RR:NC:N1:113 J83249


TARIFF NO.: 8306.29.0000; 9505.90.6000

Mr. Joel K. Simon
Serko & Simon LLP
1700 Broadway, 31st floor
New York, NY 10019

RE: The tariff classification of luminaries and lanterns from China

Dear Mr. Simon:

In your letter dated April 10, 2003, on behalf of Russ Berrie and Company, you requested a tariff classification ruling.

The merchandise consists of eight styles of decorative luminaries and lanterns made of tinplated steel. Each luminary and lantern has a candle inside to illuminate the article through its cutout designs. Item number 28430 includes luminaries shaped like a snail, a ladybug, an angel, and a watering can. The figures range in size from approximately 3 inches to 8 inches in height. Item number 28433 is an 8-inch high lantern with handle. It is available with dragonfly cutouts or with flower cutouts. The last two articles have a Halloween theme (item number 26869). Both have handles and are styled to resemble open paper bags. One is ornamented with a ghost flying over a house, and the other, with the word “BOO!” Since they will be used as decorations for the Halloween holiday, the ghost and boo! luminaries (item number 26869) meet the criteria for festive articles. The applicable subheading for the luminaries and lanterns (item numbers 28430 and 28433) will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, of base metal. The rate of duty will be free.

The applicable subheading for the Halloween luminaries (item number 26869) 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 James Smyth at 646-733-3018.


Robert B. Swierupski

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