The tariff classification of two styles of “Witch’s Brooms”.

PD G89955 April 23, 2001 CLA-2-95 SE:C:D D25 G89955 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Ken August Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of two styles of “Witch’s Brooms”. Dear Mr. August: In your letter dated April 11, 2001, you requested a tariff classification ruling for item number 8431, a 27” witch’s broom , and item number 8432, a 48” witch’s broom. Both items are papier-mache broom handles with attached straw at the end to simulate a broom. They are decorated with glitter along the handle. Each witch’s broom is to be used as an accessory to a witch costume. The applicable subheading for item number 8431, 27” witch’s broom , and item number 8432, 48” witch’s broom will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive articles, other, other. The duty rate 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 your have any questions regarding this ruling, please contact Field National Import Specialist Cheryl Jenkins at (206) 553-5370 or National Import Specialist Alice Wong at (212) 637-7028. Sincerely, Kathleen M. Sarten Area Port Director Seattle