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NY N025050

March 26, 2008



TARIFF NO.: 9403.89.6010

Mr. David Armbruster
Garden Ridge
19411 Atrium Place
Houston, TX 77084

RE: The tariff classification of a candy bowl from Hong Kong and China.

Dear Mr. Armbruster:

In your letter dated March 20, 2007, you requested a tariff classification ruling.

You have submitted photographs of a Halloween Eyeball Monster Standing Candy Bowl. It stands 30 inches tall, has legs made of wooden dowels and feet made of wood blocks. It is completely covered in polyester with the bowl portion made of a plastic sleeve sitting on the top of the eyeball. It is a decorative Halloween item used to hold candy for the Halloween revelers.

You suggest classification as a festive article in 9505.90.6000, HTS. Although the Eyeball Monster has decorative aspects, its primary purpose is to serve as a novelty candy bowl. Utilitarian articles are excluded from classification in heading 9505.

The applicable subheading for the floor standing candy bowl will be 9403.89.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Furniture of other materials, Other, Other, Household”. 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 Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski

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