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NY I80749

April 18, 2002

CLA-2-95:RR:NC:SP:225 I80749


TARIFF NO.: 9505.90.6000

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

RE: The tariff classification of a PVC Witch Hat from China.

Dear Mr. Hoffacker:

In your letter dated April 9, 2002, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling.

The submitted photographs, Item #23164466H, PVC Witch Hat, depict a traditional cone shaped witch’s hat that measures approximately 18” in height and has geometric cutout designs. The witch’s hat is made of 100% PVC and will be imported in assorted colors and is intended for use on Halloween.

Where items are traditionally used in celebration of, and for entertainment on, a given holiday, they may qualify as a festive article, provided certain requirements are met. Factors warranting consideration in making this determination include, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise. The witch’s hat is traditionally associated with the holiday of Halloween and is classifiable as a festive article.

The applicable subheading for Item #23164466H, PVC Witch Hat, 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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