The tariff classification of a "Halloween Squeeze Pumpkin" and a "Halloween Squeeze Eye" from China.

NY K85558 May 4, 2004 CLA-2-95:RR:NC:SP:225 K85558 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a “Halloween Squeeze Pumpkin” and a “Halloween Squeeze Eye” from China. Dear Ms. Aldinger: In your letter dated April 26, 2004, you requested a tariff classification ruling. You submitted a sample of a “Halloween Squeeze Pumpkin” and a “Halloween Squeeze Eye” identified as item number 935519, which consists of two plastic balls filled with liquid that resemble a bloodshot eye and a pumpkin with a jack-o’-lantern face, respectively. The balls have a gooey feel to them and can be thrown and caught. The balls measure approximately 1-3/4 inches in diameter and will be packaged together on a hanging blister card. Although you suggest classification as festive articles (Halloween) under 9505.90.6000 of the Harmonized Tariff Schedule (HTS) festive articles must be, among other things, used to decorate the home and be limited in their use to entertainment on, and celebration of, a festive occasion. These balls are not designed to decorate the home or limited in use to the Halloween holiday. Instead as your letter indicates, the balls “intended use is for children’s play.” Therefore, it’s unlikely that the balls would be put away after the Halloween holiday. Instead they will continue to be used after the holiday to amuse family and friends in various play settings. Consequently, the “Halloween Squeeze Pumpkin” and the “Halloween Squeeze Eye” will be classified as toys under 9503.90.0080, HTS. The applicable subheading for the “Halloween Squeeze Pumpkin” and a “Halloween Squeeze Eye” identified as item number 935519 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; 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