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NY J80133




January 17, 2003

CLA-2-95:RR:NC:SP:225 J80133

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of two music candy baskets from China.

Dear Mr. Stinson:

In your letter dated January 6, 2003, you requested a tariff classification ruling.

The submitted photograph and samples depict two designs of Item #999421, “HAL Music Candy Basket B/O 9 In.”, also identified on their hang tags as “Spooky Eyes Candy Bag/Light”, which consists of two trick-or-treat baskets that measure approximately 9 inches in height and 6-3/4 inches in diameter. The “skull” design depicts a plastic skull with red eyes and a light bulb for a nose attached to a nylon basket. The “jack-o-lantern” design depicts a plastic jack-o-lantern with red eyes and a light bulb for a nose attached to a nylon basket. Both designs have a plastic carrying handle containing an on/off switch. When activated, facial lights flash, accompanied by scary sound effects and the words, “Trick or Treat.” Each basket is powered by three “AA” batteries, which are included. The baskets portray three-dimensional visages and will be marketed for the festive holiday of Halloween.

The applicable subheading for Item #999421, “HAL Music Candy Basket B/O 9 In.”, 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.

Your samples are being returned as requested.

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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