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NY R01174




December 15, 2004

CLA-2-95:RR:NC:SP:225 R01174

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Troy D. Crago
Atico International, USA
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of two styles of a Halloween Witch Shelf Sitter from China.

Dear Mr. Crago:

In your letter dated December 9, 2004, you requested a tariff classification ruling.

You submitted photographs of two styles of a Halloween Witch Shelf Sitter. The first style, item number C079FA02823, depicts a polyresin witch in a seated position and holding a cat, a wand with a star on its end, and a bat. The witch wears a conical shaped hat, a cape and shoes decorated with stars. The second style, item number W079FA00702, depicts a polyresin witch in a seated position and holding a book topped by a small jack-o’-lantern. The witch wears a conical shaped hat, a cape and shoes decorated with stars. Both items measure approximately 3” in height and 6” in length, and are designed to decorate the home for the Halloween holiday. The three dimensional figure of a witch is a recognized symbol that is clearly associated with Halloween and meets the requirements for classification within the festive provision.

The applicable subheading for item number C079FA02823 and item number W079FA00702, Halloween Witch Shelf Sitter, 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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