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NY H87245

January 30, 2002

CLA-2-95:RR:NC:SP:225 H87245


TARIFF NO.: 9505.90.6000

Ms. Jenny Davenport
Wal*Mart Stores, Inc.
702 SW 8th Street
Bentonville, AR 72716-0410

RE: The tariff classification of a Flaming Cauldron from China.

Dear Ms. Davenport:

In your letter dated January 21, 2002, you requested a tariff classification ruling.

The submitted sample, Style #25592, Flaming Cauldron, consists of a black plastic cauldron with two handles that measures approximately 9” in height and 10” in diameter. When an AC adapter is plugged in, two orange light bulbs in the middle of the cauldron light up and a small fan starts blowing two pieces of polyester up into the air. This creates the illusion of real flames. Eerie sounds can be added by flipping a switch on the bottom of the cauldron. The cauldron can be placed on a surface or hung from attached chains. This is a purely decorative item used to create a scary environment for Halloween. Your sample is being returned upon your request.

The applicable subheading for Style #25592, Flaming Cauldron, 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: 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 Wong at 646-733-3026.


Robert B. Swierupski

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