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NY 894513

March 2, 1994

CLA-2-83:S:N:N3:113 894513


TARIFF NO.: 9609.90.8000

Ms. Lisa Thompson
Spellbox Pty., Ltd.
P.O. Box 457
Prahran, Victoria 3181

RE: The tariff classification of a Spellbox from Australia

Dear Ms. Thompson:

In your letter dated January 31, 1994, you requested a tariff classification ruling.

The merchandise is a Spellbox, containing items used in a magic ritual to attract love. The box contains a clay talisman, a candle, incense, a feather, a drawing charcoal, a scroll, herbs, an herbal charm pouch, bells, spell paper, straw and rose petals. Each item has an equal function in the performance of the ritual. None of the items predominates over the others.

The applicable subheading for the Spellbox will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils ... crayons, pencil leads, pastels, drawing charcoals ... other, other. The rate of duty will be 5.5 cents per gross [pieces] plus 3.4 percent ad valorem. Every piece in the set counts as one piece for purposes of adding up the gross.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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