CLA-2-95:RR:NC:SP:225 H88257

Mr. Ken August
Fun•World
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of “Creepy Greeter” Bride And Groom Skeleton Figures from China.

Dear Mr. August:

In your letter dated February 18, 2002, you requested a tariff classification ruling.

The submitted assortment, Item #8437, “Creepy Greeter” Bride And Groom Skeleton Figures, consists of male (Item #8437M) and female (Item #8437F) skeleton figures with styrofoam bodies, molded plastic hands, chests, and faces supported on plastic frames. The female skeleton holds a black rose, has shoulder-length brown and black hair and is dressed in a purple outfit made of paper-based material with man-made fiber trim and a fur hat, collar, and cuffs. The male skeleton is dressed in a black outfit made of paper-based material with man-made fiber trim with a black top hat, cane, fur collar and cuffs. Both figures stand approximately 60” tall, and are intended as decorations to create a scary environment for Halloween.

The applicable subheading for Items #8437, “Creepy Greeter” Bride And Groom Skeleton Figures assortment or individual male (Item #8437M) or female (Item #8437F) 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