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NY I87837




November 19, 2002

CLA-2-95:RR:NC:SP:225 I87837

CATEGORY: CLASSIFICATION

TARIFF NO.: 6701.00.3000; 9503.90.0080; 9505.90.6000

Mr. Dennis Shostak
The Paper Magic Group, Inc.
100 North Sixth Street, Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of wands, wings, and a costume from China.

Dear Mr. Shostak:

In your letter dated October 16, 2002, you requested a tariff classification ruling.

You submitted the following samples:

Item #6546260, “Bugaboo” Wand, is a toy wand made of polyvinyl chloride with a purple and green felt butterfly on top with a backing of pink faux fur and purple and green ribbons.

Item #6546640, “Princess Wildflower” Wand, is a toy wand made of acrylonitrile butadiene styrene with artificial blue flowers and blue ribbons on top. The item will be imported in four assorted colors.

Item #6546380, “Princess Wildflower” Wings, consists of blue wings that are made of mesh and measure approximately 10 inches in height and six inches in width. The shape of the wings is formed by bent wire and there are artificial blue flowers decorating the outside and a tie in the back for securing the wings. The item is intended as a costume for the Halloween holiday.

Item #6546180, “Bugaboo” Butterfly Wings, consists of pink butterfly wings that are made of textile and feather material and measure approximately 10 inches in height and 12 inches in width. The shape of the wings is formed by bent wire and there are purple glitter hearts decorating the outside and a tie in the back for securing the wings. The item is intended as a costume for the Halloween holiday.

Item #6546170, Black Feather Angel Wings and Feather Halo, consists of black feather angel wings that measure approximately 17 inches in height and 9 inches in width and a black feather halo attached by wire tires to a horseshoe shaped rigid plastic headband. The angel wings have a black tie in the back for securing the wings. The item is intended as a costume for the Halloween holiday.

The applicable subheading for the Black Feather Angel Wings of Item #6546170 will be 6701.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes): Articles of feathers or down.” The rate of duty will be 4.7% ad valorem.

The applicable subheading for Item #6546260, “Bugaboo” Wand, and Item #6546640, “Princess Wildflower” Wand, will be 9503.90.0080, HTS, which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” The rate of duty will be free.

The applicable subheading for Item #6546380, “Princess Wildflower” Wings, Item #6546180, “Bugaboo” Butterfly Wings, and the Feather Halo of Item #6546170 will be 9505.90.6000, 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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