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NY H83581




August 10, 2001

CLA-2-95:RR:NC:SP:225 H83581

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a decorative tray for St. Patrick’s Day from China

Dear Mr. Hoffacker:

In your letter dated July 20, 2001 you requested a tariff classification ruling on behalf of Big Lots Stores (formerly Consolidated Stores), Inc.

The article under review is referred to as a “St. Patrick’s Day PVC Tray” item #010979. A picture of the plastic tray was submitted with your inquiry. The tray is green and is molded into the shape of a shamrock. It may be used to hold small wrapped candies or similar articles.

Although utilitarian, the tray is constructed in the shape of a shamrock, which is recognized as a symbol closely associated with St. Patrick’s Day. Furthermore, the expectation of the ultimate purchaser, the channel of trade and the environment of sale all indicate that the item is intended to be sold and used in conjunction with said holiday. Therefore, we find that the subject tray satisfies the requirements for the festive article provision.

The applicable subheading for the “St. Patrick’s Day PVC Tray” will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), 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.

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 J. Wong at 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

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