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NY L85935




June 24, 2005

CLA-2-95:RR:NC:SP:225 L85935

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.2000

Mr. Robert Glover
Coppersmith Inc.
525 South Douglas Street
El Segundo, CA 90245

RE: The tariff classification of an Official Magician’s Magic Show from China.

Dear Mr. Glover:

In your letter dated June 17, 2005, on behalf of Lakeshore Learning Materials of Carson, California, you requested a tariff classification ruling.

You submitted a sample of an Official Magician’s Magic Show identified as item number ZZ746, which is being returned upon your request.

The item consists of an instructional manual and the accessories necessary to perform over 125 rudimentary magic tricks featuring illusions, coin and card tricks, disappearing acts, mind reading feats, etc. The accessories include a plastic cup and balls, an 8-1/2” plastic wand, a cardboard secret chamber box, a plastic egg, a plastic disappearing coin dispenser, foam ½” rabbits, a paper carrot, plastic spikes with a plastic base, a plush stuffed rabbit, a pop-up black magician’s hat made of polyester and nylon, and an 100% polyester black cape that measures approximately 32” in length with a hidden pocket for concealing objects. The step-by-step instructions in the manual also include tips on planning and performing your own magic show. The Official Magician’s Magic Show is designed to teach and entertain children, and is packaged inside an illustrated cardboard box.

The applicable subheading for the Official Magician’s Magic Show identified as item number ZZ746 will be 9505.90.2000, 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: Magic tricks and practical joke articles; parts and accessories thereof." 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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