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NY N006661




February 13, 2007

CLA-2-95:RR:NC:N2:225

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a “28in Coffin” from China.

Dear Ms. Aldinger:

In your letter dated February 1, 2007, you requested a tariff classification ruling.

You submitted a sample of a “28in Coffin” identified as item number 951372, which is being returned upon your request.

The article consists of a long-haired fake skeleton that is attired in tattered clothing and positioned standing up inside a fake coffin that measures approximately 28” in length and resembles a rusty iron maiden. The coffin has a textile-hanging loop on top and is marketed and sold as a decoration to be hung in the home to help create a scary environment for the Halloween holiday.

The applicable subheading for the “28in Coffin” identified as item number 951372 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS) 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.

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 Wayne Kessler at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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