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NY I89826




January 17, 2003

CLA-2-95:RR:NC:SP:225 I89826

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Jenny Davenport
Wal*Mart Stores, Inc.
Mail Stop #0410 – L - 32
601 N. Walton
Bentonville, AR 72716-0410

RE: The tariff classification of a witch hat candle holder assortment from China.

Dear Ms. Davenport:

In your letter dated January 10, 2003, you requested a tariff classification ruling.

The assortment submitted, Style #H39419, “7.8 Inch Metal Witch Hat Candle Holder”, consists of three designs of a conical shaped witch hat that measures approximately 8 inches in height and 7 inches in diameter at the brim and contains a 3-1/4” compartment that opens to reveal a metal depression inside for the insertion of a tealight candle (not included). The three designs are an orange and purple checkerboard pattern with a tilted top and a metal moon hanging from its tip; a purple and green design with an orange and black checkerboard pattern in its center with a tilted top and a metal gold star hanging from its tip; and a green design with a straight top and a bat hanging from its tip. All of the witch hats have star and half moon cutouts that are illuminated when the candle is lit, and a metal ring affixed near the top for hanging the articles on the wall as Halloween decorations.

Your assortment is being returned as requested.

The applicable subheading for the assortment, “Style #H39419, “7.8 Inch Metal Witch Hat Candle Holder”, 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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