CLA-2-95:RR:NC:SP:225 J81377
Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153
RE: The tariff classification of an assortment of 9” Polyresin Pumpkin People from China.
Dear Mr. Hoffacker:
In your letter dated February 13, 2003, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling.
The photographs submitted depict an assortment of three 9” Polyresin Pumpkin People identified as Item #DP3677FF. The first design, Item #DP3677, depicts a polyresin pumpkin with eyes, nose, mouth, arms, hands, legs, and feet that measures approximately 10-1/2 inches in diameter. The pumpkin is decorated with a blue and red headband with a red tipped yellow feather in back. The second design, Item #DP3678, is similar to the first design except the pumpkin is decorated with a headdress instead of a feather. The third design, Item #DP3679, is similar to the other two except the pumpkin is decorated with a purple big buckled belt and a purple pilgrim hat. The assortment is intended as a decoration for the Thanksgiving holiday.
The applicable subheading for Item #DP3677FF, 9” Polyresin Pumpkin People assortment, 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