The tariff classification of a witch decoration from Taiwan

NY C88035 June 5, 1998 CLA-2-95:RR:NC:SP:225 C88035 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. David M. Rickert E. Besler & Company 115 Martin Lane Elk Grove Village, IL 60007-1309 RE: The tariff classification of a witch decoration from Taiwan Dear Mr. Rickert: In your letter dated January 12, 1998 you requested a tariff classification ruling and have submitted follow-up information which was received in this office on May 21, 1998. A color brochure was submitted for a "32" Witch Trick-Or-Treat Holder." The item is a textile representation of a witch designed to be hung on the wall or door. It is composed of a 100% cotton shell and 100% polyester stuffing material. According to the information supplied, the witch is stuffed and gives the appearance of having a full figure. Although the legs are not visible, they are implied to exist behind her long draped skirt. The witch's arms are outstretched and hold the bottom edges of an apron that is tied around her waist, thereby, forming a sling-type holder. A hook is affixed to her back for hanging purposes. It is intended that the witch will be hung on the door or wall for Halloween and may be used to hold candy or treats within the apron. Based upon a court decision involving Midwest of Cannon Falls Inc. vs. U.S. 96-1271, -1279, certain articles which were perceived to be classified elsewhere in the tariff, will now fall within the realm of "festive, carnival or other entertainment articles of Chapter 95". A range of factors will be considered in making this determination, which include, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise. In the case of the "32" Witch Trick-Or-Treat Holder" we find that the product serves as both a decoration and as a utilitarian item. When an article is functional, to qualify as festive, it must be a three dimensional, sculpted, full bodied representation of an accepted symbol for a recognized holiday. Witches are closely associated with Halloween and are considered an accepted symbol for that holiday. You have also furnished supporting evidence indicating the article's intended use and sale in association with the claimed holiday. Therefore, this office finds that the instant product satisfies all requirements for festive articles and will now be considered within the festive provision of Chapter 95. The applicable subheading for the "32" Witch Trick-Or-Treat Holder" 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. At this time articles classified in HTS 9505.90.6000 are not subject to quota restraints or visa requirements. 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 J. Wong at 212-466-5538. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division