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NY K86034

May 14, 2004
CLA-2-95:RR:NC:SP:225 K86034


TARIFF NO.: 9505.90.6000

Ms. Cathy Bonadonna
Bed Bath & Beyond
650 Liberty Avenue
Union, NJ 07083

RE: The tariff classification of a “Pumpkin Making Kit” from China.

Dear Ms. Bonadonna:

In your letter dated May 7, 2004, you requested a tariff classification ruling.

You submitted a sample of a “Pumpkin Making Kit” identified as SKU 13323313. The kit consists of a wooden black cat’s head, tail and four paws, a wooden bat’s head and wings, and the wooden triangular-shaped eyes and nose of a jack-o’-lantern, along with its wooden mouth. Each wooden shape has a 2-1/2” stake with a pointed end for inserting into a pumpkin (not included). Additionally, the black cat parts and black bat parts also include purple textile bow tie decorations and the jack-o’-lantern parts include a conical black textile witch hat decoration.

The wooden shapes are stored inside a hinged wooden purple box with a metal clasp that measures approximately 4-1/2 inches in height x 6 inches in width x 11 inches in length. The hinged box has the painted words “Pumpkin Making Kit” and “just add pumpkin” above painted depictions of a pumpkin decorated with a black cat’s head and paws, a pumpkin decorated with a bat’s head and wings, and a pumpkin decorated with a jack-o’-lantern’s face and a black conical witch hat. When the wooden shapes are inserted into the pumpkins (as an alternative to carving the pumpkin), it results in decorated pumpkins that match the painted pumpkin depictions on the box lid.

An item traditionally used in celebration of, and for entertainment on, a given holiday may qualify as a festive article provided certain requirements are met. Factors warranting consideration in making this determination include, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise. The “Pumpkin Making Kit” is purely decorative in its use and according to your letter, the item will be marketed and sold for the Halloween holiday. Decorating a pumpkin in symbolic designs that are associated with Halloween, relate that product’s use to the holiday. Therefore, this office finds that the item is designed and marketed in a manner that meets the requirements for the festive article provision.

Your sample is being returned as requested.

The applicable subheading for the “Pumpkin Making Kit” identified as SKU 13323313 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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