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NY I88896





November 26, 2002

CLA-2-95:RR:NC:SP:225 I88896

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080

Ms. Irene Tsiavos
Fun•World
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of a “Toy Halloween Costumes Accessory Staff” assortment from China.

Dear Ms. Tsiavos:

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

The sample submitted, Item #8124, “Toy Halloween Costumes Accessory Staff” assortment, consists of three designs (50” Serpent Staff, 50” Zombie Staff, and 50” Reaper Walking Staff) of a 50” toy walking stick. The first design, 50” Serpent Staff, is made of green foam in a serpentine shape with a cobra head at one end. The second design, 50” Zombie Staff, is made of plastic tubing wrapped in black paper and trimmed with loosely hanging torn gauze with a foam skull at one end. The third design, 50” Reaper Walking Staff, is made of plastic tubing wrapped in paper painted black and gray with a black and gray foam skull at one end.

Although you indicate that the assortment is a Halloween costume accessory, these generic articles can be used as toys year round and will be classified accordingly.

The applicable subheading for Item #8124, “Toy Halloween Costumes Accessory Staff” assortment, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; 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.

Sincerely,

Robert B. Swierupski
Director,

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