The tariff classification of decorative lawn bags from China.

NY I88337 November 22, 2002 CLA-2-95:RR:NC:SP:225 I88337 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Ken August Fun•World Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of decorative lawn bags from China. Dear Mr. August: In your letter dated November 13, 2002, you requested a tariff classification ruling. You submitted five samples of decorative lawn bags that are intended to be stuffed with leaves or newspapers, tied with a twist-tie, and used as lawn decorations for the Halloween holiday. Item #9580, Decorative Pumpkin Lawn Bag, is a 48” x 58” orange polyethylene bag with a printed jack-o-lantern face. Item #9594, Decorative Pumpkin Lawn Bag, is the same design as Item #9580, except for its smaller size (36” x 48”). Item #9590, 10 Decorative Lawn Bags, is the same design as the previous two items, except for its smaller size (24” x 30”). The smaller size allows these lawn bags to be packed 10 inside a polybag and also to be marketed as an indoor decoration. Item #9596, 5 Decorative Pumpkin Lawn Bags, is the same as the previous item, except packaged 5 inside a polybag. Item #9583, 3 Decorative Pumpkin Lawn Bags, consists of one 36” x 48” lawn bag packaged with two 24” x 30” lawn bags. The applicable subheading for Item #9580, Decorative Pumpkin Lawn Bag, Item #9594, Decorative Pumpkin Lawn Bag, Item #9590, 10 Decorative Lawn Bags, Item #9596, 5 Decorative Pumpkin Lawn Bags, and Item #9583, 3 Decorative Pumpkin Lawn Bags, 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