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NY 894508

February 22, 1994

CLA-2-83:S:N:N3:113 894508


TARIFF NO.: 8306.29.0000

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 for the home. The box contains a metal talisman, candles, a smudge-stick, charcoal, a scroll, herbs, a pouch of sea salt, bells, straw and rose petals. Each item has an equal function in the performance of the ritual, but the value of the set is overwhelmingly represented by the metal talisman.

The applicable subheading for the Spellbox will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, other. The rate of duty will be 5 percent ad valorem.

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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