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NY J85257

June 5, 2003

CLA-2-95:RR:NC:SP:225 J85257


TARIFF NO.: 9505.90.6000

Ms. Cheryl Santos
CVS Pharmacy
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of a “Fraidy Cat” from China.

Dear Ms. Santos:

In your letter dated May 28, 2003, you requested a tariff classification ruling.

You submitted a sample of a “Fraidy Cat” identified as item number 241183 that you state will be marketed and sold during the Halloween holiday. The item is a battery operated full-bodied black cat comprised of a textile covering over a plastic frame that measures approximately 10-1/2 inches in height x 3 inches in width x 11-1/2 inches in length. The black cat has a scary face and large, yellow oblong eyes and is attached to an oval pedestal that measures approximately 1-1/2 inches in height x 4 inches in width x 6 inches in length. The top of the pedestal is decorated with fish bones while the bottom of the pedestal has a compartment for insertion of 4 “AA” batteries and an on/off switch. When the switch is turned on, the black cat loudly meows, its eyes light up, it screeches, and it arches its back. The black cat can also be motion-activated. The scary-faced black cat is a symbol of Halloween and is classifiable as a festive article in chapter 95 of the Harmonized Tariff Schedule.

Your sample is being returned upon your request.

The applicable subheading for the “Fraidy Cat” identified as item number 241183 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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