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NY J83323

March 13, 2003

CLA-2-95:RR:NC:SP:225 J83323


TARIFF NO.: 9505.90.6000

Ms. Alice Liu
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of ground breakers from China.

Dear Ms. Liu:

In your letter dated March 3, 2003, you requested a tariff classification ruling.

You have submitted samples and photographs of an assortment (Ghost, Witch and Skeleton) identified as Item #W79N2003, “Halloween Ground Breaker.” The first item, Ghost, consists of the head, hands and tail of a ghost. The second item, Witch, consists of the head, hands, and legs of a witch. The witch’s head is decorated with a traditional cone-shaped hat while a broom serves as the witch’s tail. The third item, Skeleton, consists of the hands, legs and head of a skeleton. The skeleton is decorated with a hat and a bow tie. All of the body parts for the Ghost, Witch, and Skeleton are made of plastic covered with fabric and attached to stakes. The body parts can be inserted into the ground in such a manner that suggests hands, heads, legs, etc. emerging from below ground. The assortment is designed as a yard decoration to help create a scary environment for the Halloween holiday.

The applicable subheading for Item #W79N2003, “Halloween Ground Breaker”, 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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