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NY I88307

November 19, 2002

CLA-2-95:RR:NC:SP:225 I88307


TARIFF NO.: 9505.90.2000

Mr. Edward C. Flower
Alpha International
Airport Industrial Office Park
145th Ave. & Hook Creek Blvd., Bldg. C-1(G) Valley Stream, NY 11581

RE: The tariff classification of a Magic Transforming Wallet from Hong Kong

Dear Mr. Flower:

In your letter dated November 6, 2002, on behalf of your client, Fantasma Toys, you requested a tariff classification ruling.

The submitted sample, Item #111AM, Magic Transforming Wallet, consists of a polyurethane wallet, a fake $100 bill, and three plastic playing cards designed to be used together in magic tricks. The wallet has 6 compartments with the flexibility to be folded inside out and otherwise manipulated by a magician. The $100 bill has a picture of Harry Houdini on it and fits inside any of the wallet’s compartments, as do the three playing cards. According to advertising on the packaging, the wallet can also be used to make coins vanish and appear.

The applicable subheading for Item #111AM, Magic Transforming Wallet, will be 9505.90.2000, 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: Magic tricks and practical joke articles; parts and accessories thereof.” 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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