The tariff classification of a Halloween Spider Web from Taiwan

NY 874361 May 29, 1992 CLA-2-95:S:N:N3D:225 874361 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Mona Webster Target Stores 33 South Sixth Street P.O. Box 1392 Minneapolis, Minnesota 55440-1392 RE: The tariff classification of a Halloween Spider Web from Taiwan Dear Ms. Webster: In your letter dated April 29, 1992, received in this office on May 13, 1992, you requested a tariff classification ruling. A sample of the "Halloween Spider Web" was included with your sub- mission. The web is identified as style number 39960 and is made of 100% polyester with 12 plastic spiders that hook onto the web. The spider web is intended to instill an old and spooky appearance to any location. This article constitutes a composite good with two applicable headings. Heading 9503.49.0020 provides for toys representing animals or non-human creatures: not having a spring mechanism and heading 9505.90.6000 provides for festive, carnival or other entertainment articles: other: other. An essential character determination cannot be made. Therefore, classification is based on GRI 3(c) which states "when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration". In the case of the "Halloween Spider Web" the heading which occurs last is 9505 which provides festive articles. The applicable subheading for the "Halloween Spider Web", style number 39960, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, parts and accessories thereof: other: other. The duty rate will be 3.1 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport