&&These "Decorative Ceramic Pumpkins", styles RD7831-1M-THA, RD7831-2M-BL, RD7831-1L-GRA and 148301, are ceramic goods shaped like pumpkins, which are white in colour and have the word "Thankful", "Blessed", "Gather" or" Grateful" painted in large black letters on its surface. Styles RD7831-1M-THA, RD7831-2M-BL and 148301 are 8 inches in diameter and 5.7 inches in height and are embellished with the word "Thankful", "Blessed" or "Gather", respectively. Style RD7831-1L-GRA is 10 inches in diameter and 7.75 inches in height and is embellished with the word "Grateful". These goods are sold in stores before the Thanksgiving holiday. They are packed in cardboard boxes for shipping; however, they are sold in stores without packaging.

&&In your application for an advance ruling, you suggested tariff classification number 9505.90.00.90. This tariff classification number is incorrect.&&&&Heading 95.05 provides for festive, carnival and other entertainment articles. The Explanatory Notes to this heading state that the heading includes, "festive decorations used to decorate rooms, tables, etc. (such as garlands, lanterns, etc.)". Paragraph 1 of Customs Notice N-179 indicates goods of Heading 95.05 must be connected with a festive occasion by their shape, design, ornamentation, music, and appropriate use. Although pumpkins are commonly used as Thanksgiving decoration, they can also be used seasonally (e.g. the fall season). These goods are not directly connected to a specific holiday or festive occasion; therefore, they do not meet the terms of Heading 95.05.&&&&Heading 69.13 provides for statuettes and other ornamental ceramic articles. The Explanatory Notes to this heading state, in part, "[t]his heading covers a wide range of ceramic articles of the type designed essentially for the interior decoration of homes, offices, assembly rooms, churches, etc ...". The Notes further state that the heading covers "articles which have no utility value but are wholly ornamental" and lists artificial flowers, fruit, leaves, etc. as examples. The subject goods meet the terms of Heading 69.13 and are classified therein.