The tariff classification of Halloween decorations from China

NY C88622 June 25, 1998 CLA-2-95:RR:NC:SP:225 C88622 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Douglas J. Wyatt Walgreens Company 200 Wilmot Road Deerfield, IL 60015 RE: The tariff classification of Halloween decorations from China Dear Mr. Wyatt: In your letter dated May 29, 1998 you requested a tariff classification ruling. The articles are referred to as "Halloween Miniature Silhouette Assortment Light Sets." The collection consists of wire silhouettes shaped to resemble a witch, jack-o-lantern and ghost figure. The wire frames are wrapped with 50 pre-tested miniature lights that may be set up for display on a wire stand or via suction cups affixed to the article. Each item will be individually packaged on a large sized blister card. According to your letter, the wire silhouettes are intended for sale at Halloween and are marketed as window decorations. Based upon the court decision of 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 wire silhouettes depicting a witch, jack- o-lantern and ghost, we find that the products serve a purely decorative function having no utilitarian value. The symbols of a witch, jack-o-lantern and ghost are contributing factors which associate the articles use with the festive occasion of Halloween. Additionally, the supporting evidence regarding the circumstances of sale for the product has been satisfied. Therefore, this office finds the subject silhouette assortment will now be considered festive in Chapter 95. The applicable subheading for the "Halloween Miniature Silhouette Assortment Light Sets" 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 J. Wong at 212-466-5538. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division