The tariff classification of decorative articles from China.

N004760 January 4, 2007 CLA-2-95:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Randy Williams Seasons USA, Inc. 18644 E. Powers Lane Aurora, CO 80015 RE: The tariff classification of decorative articles from China. Dear Mr. Williams: In your letter dated December 12, 2006, you requested a tariff classification ruling. You have submitted photographs of the following decorative articles: Style N0253, Life Size Severed Leg, is a fake severed leg made of polyvinyl chloride with polyester filling material that is intended display as a decorative article for the home to help create a scary environment for the Halloween holiday. Style N0250, Life Size Severed Hand, is a fake severed hand made of polyvinyl chloride with polyester filling material that is intended display as a decorative article for the home to help create a scary environment for the Halloween holiday. Style N0251, Life Size Severed Arm, is a fake severed arm made of polyvinyl chloride with polyester filling material that is intended display as a decorative article for the home to help create a scary environment for the Halloween holiday. Style N0252, Life Size Severed Foot, is a fake severed foot made of polyvinyl chloride with polyester filling material that is intended display as a decorative article for the home to help create a scary environment for the Halloween holiday. The applicable subheading for style N0253, Life Size Severed Leg, style N0250, Life Size Severed Hand, style N0251, Life Size Severed Arm, and style N0252, Life Size Severed Foot, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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