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NY J87555

July 25, 2003

CLA-2-95:RR:NC:SP:225 J87555


TARIFF NO.: 9505.90.6000

Ms. Heather M. Conner-Garofalo
Bed Bath & Beyond
100 Bi-County Boulevard, Suite #114
Farmingdale, NY 11735

RE: The tariff classification of a “Mystical Mirror” from China.

Dear Ms. Conner-Garofalo:

In your letter dated July 22, 2003, you requested a tariff classification ruling.

You have submitted a sample of a “Mystical Mirror” identified as SKU 13095329. The item consists of a battery operated plastic oval mirror that measures approximately 10-1/2 inches in height and 7 inches in width inside a plastic ornate frame that measures approximately 16 inches in height and 12 inches across. The mirror contains a motion sensor or can be activated by pressing a small button on the front of the frame. When activated, a spooky voice intones one of several messages that invites the passerby to gaze closer into the mirror, followed by a red-eyed skull suddenly appearing in the mirror, accompanied by screams.

Although you suggest classification in 9505.90.2000 of the Harmonized Tariff Schedule (HTS) as a practical joke article, a practical joke article must cause humor by placing an individual at a humorous disadvantage through a trick or prank. An individual would not be surprised or tricked by the skull appearing in the mirror because the preceding spooky voice would have already alerted the individual. The more appropriate classification for the “Mystical Mirror” would be as a decorative article for the home for the Halloween holiday under 9505.90.6000, HTS.

Your sample is being returned via your pre-paid airway bill.

The applicable subheading for the “Mystical Mirror” identified as SKU 13095329 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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