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NY J85743




June 17, 2003

CLA-2-95:RR:NC:SP:225 J85743

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

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

RE: The tariff classification of a “Halloween Candy Dish” assortment from China.

Dear Ms. Santos:

In your letter dated June 3, 2003, you requested a tariff classification ruling.

You have submitted samples of a “Halloween Candy Dish” assortment identified as item number 242117. “Ghost Fingers” consists of a dolomite dish in the shape of a three-dimensional upturned white hand with a depression in the palm that measures approximately 4-1/2 inches in diameter and 2 inches in depth, and five fingers in the shape of 3-D smiling ghosts. Each ghost finger measures approximately 2-1/2-3/12 inches in height and 1-1/2 inches in diameter, and is attired in a tie. One tie is decorated with a black spider and another tie is decorated with a black bat. The hand is molded to an orange and black circular base that measures approximately ¼ inch in height and 5-1/2 inches in diameter. The words “Trick or Treat” are painted on the wrist. “Witch Hat” consists of a dolomite dish in the shape of a three-dimensional witch hat with an upturned brim that measures approximately 1-1/2 inches in height and 7-1/2 inches in diameter with a depth of 1-1/2 inches. It is molded to the ankle and toe areas of a pair of three-dimensional big buckled witch boots that measure approximately 1-1/2 inches in height and 4 inches across that serve as “feet” to support the dish. The boots are colored in an orange and black checkerboard pattern. In the center of the dish is the “cone” piece of the witch hat, which is bent at a right angle. The cone measures approximately 4-1/2 inches in height and 3-1/4 inches across, and is black on top and orange, white, and purple at the bottom. Both the “Ghost Fingers” and the “Witch Hat” are functional candy dishes intended to hold candy for the Halloween holiday and shaped in recognized three-dimensional motifs (ghost, witch hat) for that holiday. Therefore both candy dishes are classifiable as festive articles in Chapter 95 of the Harmonized Tariff Schedule of the United States.

Your samples are being returned as requested.

The applicable subheading for the “Halloween Candy Dish” assortment identified as item number 242117 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.

Sincerely,

Robert B. Swierupski
Director,

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