The tariff classification of Halloween decorations and a plastic chain from China.

N052841 March 4, 2009 CLA-2-95:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 3926.40.0000; 9505.90.6000 Ms. Irene Tsiavos FunWorld 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of Halloween decorations and a plastic chain from China. Dear Ms. Tsiavos: In your letter dated February 19, 2009, you requested a tariff classification ruling. You have submitted photographs and samples of the following articles: Item 8075, 74” Chain Link Halloween Decoration, consists of a plastic chain that measures approximately 3” in width x 74” in length. Although you indicate that its use will be as a decoration for the Halloween holiday, the article is a generic chain that can be used throughout the year and is not limited in use to the Halloween holiday. Item 91470, Butcher’s Meat Hook Halloween Decoration, consists of a plastic chain that measures approximately 93” in length, with three attached large blood-spattered dangling meat hooks that simulate hanging meat hooks in a butcher shop. The hanging decoration is intended to help create a scary environment for the Halloween holiday. Item 91039, Hook ‘N’ Eye Halloween Decoration, consists of a plastic chain that measures approximately 34” in length that is attached to a meat hook impaled through the back of a blood-draped plastic skull and exiting through the front eye socket. At the tip of the meat hook is a detached eyeball. The hanging decoration is intended to help create a scary environment for the Halloween holiday. Item 91061, Torture Tools Garland Halloween Decoration, consists of a rope that measures approximately 96” in length, with blood-spattered fake plastic tools hanging down from the rope. The tools include pliers, saws, machetes and cleavers, which are not functional. The hanging decoration is intended to help create a scary environment for the Halloween holiday. Item 91006, 78” Skull Gauze Garland Halloween Decoration, consists of a gauze rope that measures approximately 78” in length, with six plastic skulls at evenly spaced intervals hanging down from the rope. Each skull measures approximately 3-1/2” in diameter and has empty eye sockets and a fiendish grin. The hanging decoration is intended to help create a scary environment for the Halloween holiday. The applicable subheading for item 8075, 74” Chain Link Halloween Decoration, will be 3926.40.0000, HTSUS, which provides for "Other articles of plastics . . .: Statuettes and other ornamental articles." The rate of duty will be 5.3% ad valorem. The applicable subheading for item 91470, Butcher’s Meat Hook Halloween Decoration, item 91039, Hook ‘N’ Eye Halloween Decoration, item 91061, Torture Tools Garland Halloween Decoration, and Item 91006, 78” Skull Gauze Garland Halloween Decoration, 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 Wayne Kessler at 646-733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division