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NY R00942




October 18, 2004
CLA-2-95:RR:NC:SP:225 R00942

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Troy Crago
Atico International, USA
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a “Halloween Yard Sign” assortment from China.

Dear Mr. Crago:

In your letter dated October 13, 2004, you requested a tariff classification ruling.

You submitted photographs of 7 assorted styles of a “Halloween Yard Sign” identified as assortment number C079FA02571. The assortment consists of seven 28” plastic signs that are attached to stakes that will be implanted into the ground to decorate the home for the Halloween holiday. Sign “A” depicts two jack-o’-lanterns and a ghost holding a sign with the words “Happy Halloween.” Sign “B” depicts a witch flying on a broom and bats flying above the words “Trick or Treat” and the word “STOP.” Sign “C” depicts a skeleton emerging from a jack-o’-lantern. Sign “D” depicts a jack-o’-lantern stacked on top of another jack-o’-lantern. Sign “E” depicts a ghost and a black spider emerging from a jack-o’-lantern. Sign “F” depicts a black cat surrounded by six jack-o’-lanterns. Sign “G” depicts a jack-o’-lantern and the words “Happy Halloween.”

You have inquired whether the assortment would be classified as festive articles in Chapter 95 or as plastic decorations in Chapter 39 of the Harmonized Tariff Schedule of the United States (HTSUS).

In Midwest of Cannon Falls the court outlined specific guidelines for classification of goods in heading 9505. In general, merchandise is classifiable as a festive article in heading 9505, HTSUS, when the article, as a whole:

Is not predominately of precious or semiprecious stones, precious metal or       metal clad with precious metal;

Functions primarily as a decoration or functional item used in celebration of,       and for entertainment on, a holiday; and

Is associated with or used on a particular holiday.

Additionally, we must consider the general physical characteristics of the article, the expectation of the ultimate purchaser, the channels of trade, the environment of sale (accompanying accessories, manner of advertisement and display), the use in the same manner as merchandise which defines the class, economic practicality of so using the import and recognition of the trade of this use.

 It is apparent that the yard signs are not made of precious or semiprecious stones, precious metal or metal clad with precious metal. The yard signs are purely decorative in their use (intended to decorate the home), and have no utilitarian function. Additionally, each yard sign depicts jack-o’-lanterns or a witch permanently affixed which are accepted symbols for the Halloween holiday, and limits the use of the yard sign to the Halloween holiday. Based on these findings, we find that the subject assortment qualifies for the festive provision in Chapter 95.

The applicable subheading for “Halloween Yard Sign” identified as assortment number C079FA02571 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.

Sincerely,

Robert B. Swierupski
Director,

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