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NY J85024

June 4, 2003

CLA-2-95:RR:NC:SP:225 J85024


TARIFF NO.: 9505.90.6000

Ms. Cheryl Santos
CVS Pharmacy
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of “Pumpkin Lighted Lawn Stakes” from China.

Dear Ms. Santos:

In your letter dated May 12, 2003, you requested a tariff classification ruling.

You submitted a sample of “Pumpkin Lighted Lawn Stakes” identified as item number 233991. The item consists of 10 plastic three-dimensional jack-o-lanterns that each measure approximately 3-1/2 inches in diameter, 10 mini light bulbs attached to a electrical cord that measures approximately 20 feet in length, and 10 plastic lawn stakes that measure approximately 12 inches in length. To use, the plastic stakes are driven into the ground, the electrical cord with the mini bulbs is attached (one bulb per stake), and the jack-o-lanterns are placed over the bulbs. When the electrical cord is plugged into an electrical outlet, the jack-o-lanterns are illuminated. The item is intended as an outdoor decoration to illuminate a path or walkway for the Halloween holiday.

Your sample is being returned upon your request.

The applicable subheading for “Pumpkin Lighted Lawn Stakes” identified as item number 233991 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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