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NY J85744




June 16, 2003

CLA-2-95:RR:NC:SP:225 J85744

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 Cookie Plate” assortment from China.

Dear Ms. Santos:

In your letter dated June 2, 2003, you requested a tariff classification ruling.

You submitted samples of a “Halloween Cookie Plate” assortment made of dolomite and identified as item number 242135. “Witch” depicts a three-dimensional witch carrying a 3-D coffin on her back with a 3-D black cat peering out of the coffin. The witch measures approximately 4 inches in height x 3-1/2 inches in width x 6 inches in length and is dressed in a purple conical hat, purple and black dress decorated with yellow stars, and big buckle black shoes. The witch is molded to a green base decorated with two 3-D jack-o-lanterns. The green coffin on her back measures approximately 3-1/2 inches in width x 6-1/2 inches in width x 1-1/4 inches in depth, and is intended to hold cookies or candy for the Halloween holiday. “Vampire” depicts a three-dimensional vampire carrying a 3-D coffin on his back with a mouse inside the coffin. The vampire has a purple face, two fangs, and is dressed in a black top hat, purple cape, bow tie, striped vest and pants, and black shoes. The vampire is molded to a green base decorated with tombstones. The brown coffin on his back measures approximately 3-1/2 inches in width x 6-1/2 inches in width x 1-1/4 inches in depth, and is intended to hold cookies or candy for the Halloween holiday. “Monster” depicts the three-dimensional Frankenstein monster carrying a 3-D coffin on his back with a 3-D ghost in the coffin. The monster measures approximately 5 inches in height x 3-1/4 inches in width x 6 inches in length and has black hair, a green face, purple electrodes, green hands and is dressed in a striped shirt, brown pants, and black shoes. The monster is molded to a green base decorated with tombstones. The brown coffin on his back measures approximately 3-1/2 inches in width x 6-1/2 inches in width x 1-1/4 inches in depth, and is intended to hold cookies or candy for the Halloween holiday.

We are unable to return your samples as they suffered substantial damage in transit. The applicable subheading for the “Halloween Cookie Plate” assortment identified as item number 242135 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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