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NY J89912




October 29, 2003

CLA-2-95:RR:NC:SP:225 J89912

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

Mr. Paul Ellis
Paul Ellis Consultancy Limited
Customs Duty Adviser
16 Home Farm Way
Westoning, Bedford MK45LL

RE: The tariff classification of “Christmas Crackers” from England.

Dear Mr. Ellis:

In your letter dated October 16, 2003, you requested a tariff classification ruling.

You have submitted an inquiry requesting confirmation of the proper classification for “Christmas Crackers”, and whether there are any regulatory requirements for their importation from England. In it's simple form a “Christmas Cracker” is a small cardboard tube covered in brightly colored paper twisted at each end. When the “Christmas Cracker” is pulled at each end of the twisted paper, the resulting friction causes a small explosive “pop” on a narrow strip of chemically impregnated paper. A small gift may be concealed inside the “Christmas Cracker” that falls out when the ends are pulled apart.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note (A)(2) for Heading 9505 states that this chapter covers “Articles traditionally used at Christmas festivities, e.g., artificial Christmas trees (these are sometimes of the folding type), nativity scenes, Christmas crackers” You have suggested 9505.10.5020, HTS, as a possible classification, but this office believes that the “Christmas Crackers” are more properly classified under 9505.10.2500, HTS, as decorative items.

The applicable subheading for the “Christmas Crackers” will be 9505.10.2500, 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: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be free.

This merchandise may be subject to the requirements of the Bureau of Alcohol, Tobacco and Firearms (BATF). You may contact them at: Bureau of Alcohol, Tobacco and Firearms, 650 Massachusetts Avenue N.W., Washington, D.C. 20226, telephone number 202-927-8500.

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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