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NY L82559

March 8, 2005

CLA-2-95:RR:NC:SP:225 L82559


TARIFF NO.: 9505.90.6000

Ms. Yolanda S. Massey
Michaels Stores, Inc.
8000 Bent Branch Drive
Irving, TX 75063

RE: The tariff classification of a “Halloween Wood Kit” from China.

Dear Ms. Massey:

In your letter dated February 8, 2005, you requested a tariff classification ruling.

You submitted a sample of a “Halloween Wood Kit” that is packaged in a plastic bag with a hangtag. The set consists of 4 die cut wood shapes, 2 glitter glue sticks (silver and purple), 4 watercolor markers (black, blue, violet, purple), and 8 plastic eyes that measure approximately 1/8” in diameter. The die cut wood shapes depict the head of a witch wearing a cone-shaped hat with a spider web with a hanging spider in the background; a skeleton holding a sign with the words “Trick or Treat”; a ghost holding a sign with the word “Boo!”; and a head resembling Frankenstein’s Monster, respectively. Each die cut wood shape has a hole in back for hanging and can be hung in their imported condition or decorated with the watercolor markers, plastic eyes, and glitter glue. The “Halloween Wood Kit” is purely decorative in its use and will be marketed and sold to decorate the home for the Halloween holiday.

The applicable subheading for the “Halloween Wood 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.

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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