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NY K82943

February 19, 2004
CLA-2-39:RR:NC:SP:221 K82943


TARIFF NO.: 3926.40.0000

Ms. Saralee Antrim-Saizan
Carmichael International Service
533 Glendale Boulevard
Los Angeles, CA 90026-5097

RE: The tariff classification of a carvable plastic pumpkin from China.

Dear Ms. Antrim-Saizan:

In your letter dated January 29, 2004, on behalf of MacJac Enterprises, Inc. you requested a tariff classification ruling.

The sample submitted with your letter is an artificial pumpkin made of polyurethane foam in a one-piece construction. The foam material allows the pumpkin to be carved in a similar way and with the same tools as a real pumpkin. There is a 4½ inch opening in the bottom to facilitate carving and to provide access to individual lighting options. The pumpkins are marketed to consumers who carve and decorate them, generally for Halloween.

You suggest classification in the provision for festive articles. However, in its imported uncarved condition, the product is not a symbol of the festive occasion Halloween.

The applicable subheading for the foam plastic pumpkin will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics: statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

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 Joan Mazzola at (646) 733-3023.


Robert B. Swierupski

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