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NY I89860




January 17, 2003

CLA-2-95:RR:NC:SP:225 I89860

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 “Cat Candle Holder” from China.

Dear Ms. Davenport:

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

The assortment submitted, Style #H39447, “Cat Candle Holder”, consists of three designs of metal candleholders featuring a black cat (sitting, crouching, or reclining) attached to a metal base in front with a circular tealight candleholder that measures approximately ½ inch in height and 1-1/2 inches in diameter attached behind the cat. Each black cat has metal cutouts in its body that allows light from the candle (not included) to illuminate the cutouts and not the surrounding environment. The black cat is an accepted symbol of the Halloween holiday and the assortment will be marketed and sold during that festive occasion.

The applicable subheading for Style #H39447, “Cat 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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