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NY K89009

September 13, 2004
CLA-2-95:RR:NC:SP:225 K89009


TARIFF NO.: 9505.90.6000; 9609.90.8000

Mr. Bob Bresnahan
Pumpkin Masters
1905 Sherman Street
Suite 1000
Denver, CO 80203

RE: The tariff classification of “Kid’s Pumpkin Hatchers” and a “Body Outline Kit” from China.

Dear Mr. Bresnahan:

In your letter dated August 19, 2004, you requested a tariff classification ruling.

You submitted the following samples:

The “Kid’s Pumpkin Hatchers” consists of 5 plastic pumpkin hatchers, 1 plastic drill bit and 1 tattoo sheet packaged together on a hanging blister card. The “hatchers” are green plastic glow-in-the-dark 3” creatures and the tattoos are paper sheets depicting assorted sized black holes. To use, a child will moisten the back of the tattoos and affix them to a pumpkin. Once the tattoos are dry, the drill bit is used to gouge slits into the black holes in the tattoos, and the “hatchers” are inserted into the slits. This gives the illusion that the creatures are hatching and emerging from the pumpkin. The intended use of this product is to help create a scary home environment for the Halloween holiday.

“Body Outline Kit” consists of one 30’ piece of plastic yellow tape with the words “CAUTION: ENTERING HAUNTED AREA” in green block lettering, and one piece of glow-in-the-dark 4” white sidewalk chalk packaged together on a hanging blister card. The plastic yellow tape can be wrapped across a doorway or a window to help create a scary home environment for the Halloween holiday. The sidewalk chalk can be used for drawing on the sidewalk or the street.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) states that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.

The “Body Outline Kit” is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Wrapping yellow caution tape across doorways and windows and drawing with chalk are two different activities. Therefore, the contents must be classified separately.

The applicable subheading for the “Kid’s Pumpkin Hatchers” and the plastic caution tape of the “Body Outline Kit” 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.

The applicable subheading for the sidewalk chalk of the “Body Outline Kit” will be 9609.90.8000, HTS, which provides for "Pencils (other than those of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalksOther: 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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