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NY R04732

August 30, 2006

CLA-2-95:RR:E:NC:SP:225 R04732


TARIFF NO.: 9505.90.6000

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a Halloween Ghost Candle Holder Assortment from China.

Dear Mr. Crago:

In your letter dated August 24, 2006, you requested a tariff classification ruling.

You submitted a photograph of a Halloween Ghost Candle Holder Assortment identified as item number A079IA00314. The assortment consists of three ghosts made of dolomite that measure approximately 6-3/4” in height x 4-1/8” in diameter at their base, with their outstretched arms holding a string of fake lights. The ghosts are decorated with the word “Boo!”, the words “Trick or Treat” and a black bat, respectively, and have cut-outs in their bodies of stars and crescent moons. When a tealight candle (not included) is inserted through an opening in the ghost’s back and lit, the candle light shines through and illuminates the cut-out stars and moons.

Although referred to as a “candle holder assortment”, these are not functional candleholders, but decorative dolomite articles that allow light to shine through from an inserted candle to illuminate the ghost-shaped articles.

The applicable subheading for the Halloween Ghost Candle Holder Assortment identified as item number A079IA00314 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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