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NY J83605

April 28, 2003

CLA-2-95:RR:NC:2:225 J83605


TARIFF NO.: 9505.90.6000

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

RE: The tariff classification of a festive article from China

Dear Mr. Hoffacker:

In your letter dated April 11, 2003, on behalf of your client, Big Lots Stores, Inc., you requested a tariff classification ruling. A representative sample was submitted with your ruling request.

The subject article, which is identified as “Mosaic Glass Halloween Candleholder” - item #HGC8001, is a bowl-shaped glass article with a mosaic design. It is composed of broken pieces of purple glass that are cemented onto the article. A jack-o-lantern face is formed by pieces of black glass that are cemented onto the article. The article measures approximately 4.25 inches in height, 6.25 inches in diameter at its widest point and 4.75 inches in diameter at the opening.

According to the information that was submitted with your letter, this product will be imported in two colors: purple and orange. The unit value of this item will be $1.25.

It has been established that the three-dimensional representation of a jack-o-lantern is an accepted symbol of Halloween, a recognized holiday. Your sample was retained for training purposes.

The applicable subheading for the decorative glass bowl with jack-o-lantern face 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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