The tariff classification of a Teeter-Totter Wreath from China.

NY I81665 May 17, 2002 CLA-2-95:RR:NC:SP:225 I81665 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Cheryl Santos CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a Teeter-Totter Wreath from China. Dear Ms. Santos: In your letter dated May 14, 2002, you requested a tariff classification ruling. The submitted sample, Item #189081, Teeter-Totter Wreath, is a wreath made of rattan that measures approximately 13 inches in diameter and is decorated with a wooden black cat that hangs down across the center of the wreath. Its tail, with a fabric ghost wrapped around it, is attached to the top of the wreath. The cat’s chin is attached to the bottom of the wreath. Attached horizontally across the center of the black cat is a wooden teeter-totter broomstick that features a witch on one end and a green faced alien on the other end. The witch is wearing an orange cone hat and curled shoes. Also decorating the wreath, are two jack-o-lanterns, three metal leaves, and a “welcome” sign attached to the black cat’s tail. The wreath is a purely decorative item intended for display on the Halloween holiday. The applicable subheading for Item #189081, Teeter-Totter Wreath, 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division