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NY R00006

March 27, 2003

CLA-2-95:RR:NC:SP:225 R00006


TARIFF NO.: 9505.90.6000

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

RE: The tariff classification of a “Fabric/Wood Witch Figurine” from China.

Dear Mr. Hoffacker:

In your letter dated March 20, 2003, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling.

The photograph submitted, Item #Z07-3471A, “Fabric/Wood Witch Figurine”, depicts a three-dimensional decorative 24” inch witch made of wood and clothed in polyester garments. The witch is attired in a traditional black conical witch hat, a black dress decorated with stars and moons, and black buckle shoes. The witch has a smock with a checkerboard pattern and decorated with black cats and bats, and holds a broom in her left hand. The witch is an accepted symbol of the Halloween holiday and therefore classifiable as a festive article in Chapter 95 of the Harmonized Tariff Schedule.

The applicable subheading for Item #Z07-3471A, “Fabric/Wood Witch Figurine”, 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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