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Author: JULIE R MCKELVEY
Date: 10/4/95 11:31 AM
Priority: Normal
TO: FRANK L CANTONE
Subject: Laredo Ruling PD #814895

PD 814895

October 3, 1995

CLA-2-95:L:FO:D22 814895

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.2000

Mr. James J. Kelly
BARTHCO International, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of "Master Magician" from China

Dear Mr. Kelly:

In your letter dated September 18, 1995, you requested a tariff classification ruling on behalf of your client, The Running Press, of Philadelphia, PA.

Included with your inquiry was a sample of the book kit for young magicians titled "Master Magician." The book claims to have all the things necessary to create your own magic show, with disappearing acts, illusions, coin and card tricks and mind- reading feats. It comes with step-by-step directions for more than 20 tricks plus instructions on how to plan and perform your own magic show. The kit contains a red silk handkerchief, three magic linking rings, a false thumb, a magic wand, a deck of cards, a vanishing coin box, three disappearing balls, two magic coins, a magic rope, a dice trick and three dice. The book also includes an envelope with magic show invitations, magic playing cards, fold-out top hat and bow tie. The kit is designed to teach and entertain children.

The applicable subheading for the magic set is 9505.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for magic tricks and practical joke articles; parts and accessories thereof. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

2

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

(signed)
Leticia Moran
Port Director

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