The tariff classification of Halloween baskets from Hong Kong

NY H82173 June 26, 2001 CLA-2-95:RR:NC:SP:225 H82173 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Dana N. Mobley JC Penney Purchasing Corporation P.O. Box 10001 Dallas, Texas 75301-0001 RE: The tariff classification of Halloween baskets from Hong Kong Dear Ms. Mobley: In your letter dated May 8, 2001, received in this office on May 31, 2001, you requested a tariff classification ruling. A sample of the Halloween basket, lot number 0606, was submitted to this office for review. The article measures approximately 8 ½” in diameter and 10” in height. The basket is fashioned to depict a full figured creature whose head resembles a jack-o-lantern. The head, arms and legs are stuffed and are attached around the basket in a manner that allows the receptacle to serve as the torso for the figure. The “basket” (torso area) is constructed out of paperboard that is covered in an orange plush material. The inner portion of the basket is lined with black fabric that is printed with pictures of jack-o-lanterns, candy corns, black cats and the word BOO! A stuffed textile handle extends over the container portion. The basket is intended for use at Halloween as a decorative candy holder. There are two additional styles that are identified as lot number 0606A. These variations depict a witch and ghost figure. A picture of the different styles was included with your letter. Since the ghost and witch are similar in their construction to the jack-o-lantern figure, they will be classified within the same provision. This office finds that all the items are designed and marketed in a manner that satisfies the requirements for the festive article provision. Your sample is being returned as requested. The applicable subheading for the Halloween baskets depicting a jack-o-lantern, ghost and witch, lot numbers 0606 and 0606A, 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