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NY N004594




December 22, 2006

CLA-2-95:RR:NC:N2:225

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Randy Williams
Seasons USA, Inc.
18644 E. Powers Lane
Aurora, CO 80015

RE: The tariff classification of decorative articles from China.

Dear Mr. Williams:

In your letter dated December 12, 2006, you requested a tariff classification ruling.

You have submitted photographs of the following decorative articles.

Style N0196, 6” Shrunken Heads – 4 Styles, consists of four three-dimensional fake shrunken human heads that measure approximately 6” in diameter and are made of polyvinyl chloride with polyester filing material. Each head has hair and ghoulish features. The fake heads are intended for display as decorative articles for the home to help create a scary environment for the Halloween holiday.

Style N0233, 6” Mini Head Assortment – 6 Styles, consists of six three-dimensional heads that measure approximately 6” in diameter and are made of polyvinyl chloride with polyester filing material. Each head has hair and ghoulish features. The fake heads are intended for display as decorative articles for the home to help create a scary environment for the Halloween holiday.

Style N0161, 30” Corpse Ground Character, is a fake three-dimensional corpse from the torso up that measures approximately 30” in height and is made of latex with sponge and cheesecloth clothing that appears as if it is emerging from the ground. The fake corpse is intended for display as a decorative article for the home to help create a scary environment for the Halloween holiday.

Style N0177, 30” Out of the Ground Pirate, is a fake pirate from the torso up that looks as if it is emerging from the ground. The pirate has ghoulish features, a hook in lieu of a hand and is attired in a bandanna and a black shirt. The fake pirate is made of latex, cheesecloth, sponge and polyester filling material and is intended for display as a decorative article for the home to help create a scary environment for the Halloween holiday.

The applicable subheading for style N0196, 6” Shrunken Heads – 4 Styles, style N0233, 6” Mini Head Assortment – 6 Styles, style N0161, 30” Corpse Ground Character, and style N0177, 30” Out of the Ground Pirate, will be 9505.90.6000, 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: Other." 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.

Sincerely,

Robert B. Swierupski
Director,

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