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NY H87335




February 6, 2002

CLA-2-95:RR:NC:SP:225 H87335

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a Candy Bowl Big Mouth 13” – 2 Styles from China.

Dear Ms. Aldinger:

In your letter dated January 25, 2002, you requested a tariff classification ruling.

The sample submitted, Item #999390, Candy Bowl Big Mouth 13” – 2 Styles, consists of two designs of battery operated florescent green candy bowl heads (monster, witch) with large open mouths that can be filled with candy. Whenever a piece of candy is extracted from inside the mouth, a motion activated voice utters such phrases as “Watch the nose, buddy!” and “Why don’t you just take out my tonsils while you’re in there?” followed by peals of shrill laughter. The monster resembles Frankenstein. The witch has a pointed nose, a protruding square chin, and is wearing a traditional witch’s hat, with LED eyes that flash as she speaks. Both are constructed of a combination of polyurethane and polyvinyl chloride and measure approximately 13” in height and 5” in diameter at the base. These bowls are fully functional accepted symbols of Halloween and marketed and sold for that holiday.

The applicable subheading for Item #999390, Candy Bowl Big Mouth 13” – 2 Styles, 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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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