The tariff classification of a pumpkin decorating kit from China

NY F83641 March 15, 2000 CLA-2-95:RR:NC:SP:225 F83641 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Amy Johnson Wal Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of a pumpkin decorating kit from China Dear Ms. Johnson: In your letter dated February 24, 2000 you requested a tariff classification ruling. A sample of the "Kid’s Fright Light Set," item #012-0090, was submitted with your inquiry. The kit consists of fifty multi-colored plastic pegs, three patterns, a wooden mallet and a battery operated light unit. It is intended that one will use the patterns to make faces and ghostly designs on a real, carved out, pumpkin. The mallet will be used to pound the pegs into the marked pattern on the pumpkin. When the b/o light is placed inside the pumpkin, the pegs absorb the light rays and illuminate the selected pumpkin design. The set will be imported packaged together on a blister card. Your sample is being returned as requested. Items traditionally used in celebration of and for entertainment on a given holiday may qualify as a festive article provided certain requirements are met. Factors warranting consideration in making this determination include, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise. The "Kid’s Fright Light Set" is purely decorative in its use and according to your letter, the item will be marketed and sold for Halloween. The act of decorating a pumpkin in symbolic designs that are associated with Halloween, relate that products use to the holiday. This office finds that the item is designed and marketed in a manner that satisfies all requirements for the festive article provision. The applicable subheading for the "Kid’s Fright Light Set," item #012-0090, 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division