The tariff classification of "Party Baskets" from China.

NY J80699 February 5, 2003 CLA-2-95:RR:NC:SP:225 J80699 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of “Party Baskets” from China. Dear Mr. Stinson: In your letter dated January 30, 2003, you requested a tariff classification ruling. The submitted assortment, Item #993333, “Party Baskets”, consists of two assorted styles of three-dimensional plastic candy buckets that measure approximately 2-1/2 inches in diameter (“12 Jack-O-Lanterns” and “3 Jack-O-Lantern/3 Mummy/3 Dracula/3 Pumpkin-Scarecrow”) packaged in plastic with cardboard headers. All of the styles depict recognized symbols of Halloween and will be marketed and sold for use as buckets to hold small amounts of candy for the holiday. The applicable subheading for Item #993333, “Party Baskets”, 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