CLA-2-95:RR:NC:SP:225 L83124

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a “Plastic Frame Assortment” from China.

Dear Ms. Aldinger:

In your letter dated February 10, 2005, you requested a tariff classification ruling.

You submitted a sample of a “Plastic Frame Assortment” identified as item number 940177. Although referred to as “plastic frames”, the articles are actually 15” three-dimensional outlines in the form of a jack-o’-lantern, bat, ghost, and witch, respectively, with attached mini bulbs. The jack-o’-lantern is made of black plastic with orange lights. The bat is made of black plastic with purple lights. The ghost is made of white plastic with white lights. The witch is made of black plastic with purple and yellow lights. Each article has a power cord and suction cups for attaching to a window for display. The assortment is intended as a home decoration for the Halloween holiday.

Your sample is being returned as requested.

The applicable subheading for the “Plastic Frame Assortment” identified as item number 940177 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