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NY B84489

May 7, 1997

CLA-2:RR:NC:SP:225 B84489


TARIFF NO.: 9505.90.6090

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

RE: The tariff classification of a jack-o-lantern capable of illumination from China

Dear Ms. Aldinger:

In your letter dated April 18, 1997 you requested a tariff classification ruling.

A sample of the "6" Halloween Candy Corn Bandit Candle Holder," item #972276, was submitted with your inquiry. The article is made of ceramic and resembles an orange pumpkin with a cut out jack-o-lantern face. An opening is located around the stem area where the figure of a mouse wearing an eye patch and hat sits. Another opening in the back of the pumpkin permits insertion of a candle which is not included.

In accordance with HQ 087153, dated August 23, 1990, ceramic pumpkin shaped, jack-o-lantern, Halloween candle holders capable of illumination are classified as festive articles.

The applicable subheading for the "6" Halloween Candy Corn Bandit Candle Holder," item #972276, will be 9505.90.6090, 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: other: other. 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 J. Wong at 212-466-5538.


Gwenn Klein Kirschner
Chief, Special Products Branch

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