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NY M87506

October 26, 2006

CLA-2-95:RR:NC:SP:225 M87506


TARIFF NO.: 9505.90.4000

Ms. Irene Tsiavos
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of a Tiki Head Décor Assortment from China.

Dear Ms. Tsiavos:

In your letter dated October 18, 2006, you requested a tariff classification ruling.

You submitted a sample of a Tiki Head Décor Assortment identified as item number 4889, which is being returned upon your request. The assortment consists of three styles of a Tiki Head with a painted face that is made of bark-like paper and measures approximately 10-1/2” in height x 6” across x 2” in thickness at its thickest point. The Tiki Head has an opening underneath its chin for the insertion of an accompanying two-piece polyresin stake that screws together and measures approximately 20” in length. The Tiki Head Décor Assortment will be inserted in the ground outside the home for use as a temporary outdoor decoration to indicate the home where a luau party is being held.

 The applicable subheading for the Tiki Head Décor Assortment identified as item number 4889 will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks, and practical joke articles; parts and accessories thereof: Other: Confetti, paper spirals or streamers, party favors and noisemakers: parts and accessories thereof." The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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