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September 14, 1999

CLA-2-96:RR:NC:N1:113 E86518


TARIFF NO.: 9609.10.0000; 6307.90.9989; 9505.90.6000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a Halloween Basket Assortment from China

Dear Mr. Hoffacker:

In your letter dated August 18, 1999, on behalf of Raymond Geddes & Co., you requested a tariff classification ruling.

The sample you provided is a Halloween Basket Assortment, item 4519, consisting of 144 pencils and fabric covered baskets. The pencils are standard pencils with colorful designs. The baskets are made in the shape of a jack-o-lantern, a black cat and a witch. The baskets will be imported with pencils inside each basket with all three baskets being shrink wrapped into one retail package. The witch basket is made in the shape of a pumpkin head with a green face and orange hair. The basket has a handle “hat” of black fabric. The jack-o-lantern basket has an orange face and green top with a green handle. The black cat basket has a feline face with a purple top and handle. The baskets are 4 inches [10.3 cm.] high and about 5 ½ inches [14 cm.] in diameter.

The applicable subheading for the witch basket and the black cat basket will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . .Other: Other: Other: Other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the jack-o-lantern basket will be 9505.90.6000, 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. The rate of duty will free.

The applicable subheading for the pencils will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks or tailors’ chalks, pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross plus 4.3 percent ad valorem.

Importations from China of certain cased pencils of any shape or dimension that feature cores of graphite or other materials encased in wood and/or man-made materials, whether or not decorated and whether or not tipped (e.g., with erasers, etc.) in any fashion, and either sharpened or unsharpened, may be subject to dumping duties. Before importing the goods, we suggest you contact:

Office of Antidumping Investigations
Import Administration
International Trade Administration
U.S. Department of Commerce
14th Street and Constitution Avenue, N.W. Washington, DC 20230

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 James Smyth at 212-637-7008.


Robert B. Swierupski

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