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NY K86288

June 1, 2004
CLA-2-95:RR:NC:SP:225 K86288


TARIFF NO.: 9505.90.2000

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a “Mystical Magic Hat” from Thailand.

Dear Ms. Aldinger:

In your letter dated May 19, 2004, you requested a tariff classification ruling.

You submitted a sample of a “Mystical Magic Hat” identified as item number 936453, which is a magic set consisting of a plastic black top hat, a glove in the shape of a rabbit, a magic wand, playing cards, red and yellow thimbles, two pieces of white rope, beakers (red, white and blue), a die, balls (red, blue and yellow), rings (red, blue and yellow), and a soft cover book of magic tricks. By following the instructions in the book, a child 6 years of age and older can perform 150 magic tricks and illusions, such as the traditional illusion of pulling a rabbit out of the hat.

The applicable subheading for the “Mystical Magic Hat” identified as item number 936453 will be 9505.90.2000, 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: Magic tricks and practical joke articles; parts and accessories thereof.” 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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