The tariff classification of a witch and Frankenstein figure from China

NY G88486 April 12, 2001 CLA-2-95:RR:NC:SP:225 G88486 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, N.Y. 10036-8901 RE: The tariff classification of a witch and Frankenstein figure from China Dear Ms. Wierbicki: In your letter dated March 14, 2001, received in this office on March 16, 2001, you requested a tariff classification ruling on behalf of your client Avon products, Inc. The submitted samples are two of three styles of “Halloween Dangle Figures”, assortment #PP219520. This letter addresses the classification of a “Witch”- FSC 63794-1, and “Frankenstein” - FSC 63792-1 figure from the assortment. Both items are three-dimensional figures whose head and torso’s are made of polystone material. The arms and legs are stuffed with polyfill fabric. The figures measure approximately 9 inches in height but are incapable of standing upright. Instead, they are designed to sit on the edge of a shelf or similar article that allows the figures legs to dangle. The witch is dressed in a purple, gold and black dress with orange and black stockings. She wears a traditional style witch’s hat and carries a broom and jack-o-lantern in her hands. The Frankenstein figure is green with a flat head and bolts sticking out from either side of his neck. There is a ghost figure draped across his shoulders in the back. Frankenstein holds a sign that reads “Trick or Treat”. You have suggested classification of the figures as festive articles in Chapter 95 due to their close association, use and sale on Halloween. This office would agree. We find the products are purely decorative articles designed and marketed in a manner, which satisfies all requirements for the festive article provision. Your samples are being returned as requested. The applicable subheading for the “Halloween Dangle Figures”: “Witch” - FSC 63794-1, and “Frankenstein” - FSC 63792-1, 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 J. Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division