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NY H88860




March 1, 2002

CLA-2-95:RR:NC:SP:225 H88860

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 12” Polyresin Happy Little Witch from China.

Dear Mr. Hoffacker:

In your letter dated February 21, 2002, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling.

The submitted photograph, Item #GB23881, 12” Polyresin Happy Little Witch, consists of two designs of a smiling 12” polyresin witch riding a broom. The first design depicts a green haired witch with black traditional witch’s hat, green hair, black scarf, orange dress with purple sash, and pilgrim style shoes. The second design depicts an orange haired witch with purple traditional witch’s hat, black scarf, purple dress with green sash, and pilgrim style shoes. The three dimensional figure of a witch is a recognized symbol that is clearly associated with Halloween.

The applicable subheading for Item #GB23881, 12” Polyresin Happy Little Witch, 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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