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NY R04682




September 7, 2006

CLA-2-92:RR:E:NC:MM:114 R04682

CATEGORY: CLASSIFICATION

TARIFF NO.: 9208.90.0080

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

RE: The tariff classification of Halloween Whistle Set made in China

Dear Mr. Crago:

In your letter dated August 21, 2006, you requested a tariff classification ruling. Photos of the whistles and the Halloween Whistle Set were submitted with the ruling request.

Item number A079JA00003 for which you are requesting a ruling is identified in your letter as the Halloween Whistle Set. The Halloween Whistle Set consists of six orange plastic whistles and six black plastic whistles packaged in a clear plastic bag ready for retail sale. Each whistle measures approximately 1¾ inches in width by 2¼ inches in length by ¼ of an inch in depth. Each whistle has a paper adhesive sticker on the top of the whistle that features a Halloween design. The Halloween designs include a ghost with the word “spooky” printed above the ghost, a spider with the word “boo” printed below the spider, a jack-o-lantern with the word “boo” printed above the jack-o-lantern and a bat with the word “spooky” printed above the bat. You have indicated in your letter that the Halloween Whistle Set will be made in China.

You have proposed classification for the Halloween Whistle Set under subheading 9505.90.60, Harmonized Tariff Schedule of the United States (HTSUS). However, Chapter 95, Note 1(r) excludes whistles from classification in Chapter 95.

You have asked if the classification of the Halloween Whistle Set would be affected by changing the wording on the whistles to “Happy Halloween”. The classification of a whistle is not affected by the wording on the whistle.

The applicable subheading for the Halloween Whistle Set will be 9208.90.0080, HTSUS, which provides for whistles. The rate of duty will be 5.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Barbara Kiefer at 646-733-3019.

Sincerely,

Robert B. Swierupski
Director,

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