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NY J83607

April 23, 2003

CLA-2-95:RR:NC:SP:225 J83607


TARIFF NO.: 9505.90.6000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a “15 Light Pumpkin Candy Cane Light Decoration” from China.

Dear Mr. Hoffacker:

In your letter dated April 11, 2003, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling.

You have submitted a sample of a “15 Light Pumpkin Candy Cane Light Decoration” identified as Item #HLL8002. The decorative article consists of a three-dimensional “flattened” pumpkin with a jack-o-lantern face that is attached to a two piece transparent orange pole that has a plug-in electric cord inside with 15 attached mini bulbs. When the electric cord is plugged in, both the orange pole and the jack-o-lantern face are illuminated. The jack-o-lantern measures approximately 5-1/4 inches in height x 2 inches in width x 6-1/4 inches in length and when the two pole pieces are connected the entire item measures approximately 28 inches in height. The item has a plastic stake that can be screwed into the bottom of the pole for insertion into the ground. The item is designed to decorate the outside of the home for the Halloween holiday.

Your sample is being returned as requested.

The applicable subheading for Item #HLL8002, “15 Light Pumpkin Candy Cane Light Decoration”, 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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