The tariff classification of a Halloween cauldron from China

NY H82117 July 5, 2001 CLA-2-95:RR:NC:SP:225 H82117 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Donna M. Dion CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a Halloween cauldron from China Dear Ms. Dion: In your letter dated June 1, 2001, received in this office on June 21, 2001, you requested a tariff classification ruling. A sample of the “Moving Hand Trick or Treat Cauldron”, item #145222, was submitted with your inquiry. The article consists of an orange plastic cauldron with a battery-operated rubber hand rising up from inside the bowl. The hand is sensory activated and moves to block an individual from taking the contents of the bowl. As the hand moves about, the article plays one of three prerecorded phrases related to the holiday such as, “Trick Me or Treat Me”, “Hi! Happy Halloween” and “Thank You Very Much”. The words “Happy Halloween” and a picture of a spider’s web are painted in black on the outside of the bowl. You state in your letter that the product will be marketed and sold for Halloween. This office finds that the representation of a witch’s cauldron bearing the words “Happy Halloween” designates the article’s use with Halloween. In addition, the item is designed and marketed in a manner, which satisfies all requirements for the festive article provision. Your sample is being returned as requested. The applicable subheading for the “Moving Hand Trick or Treat Cauldron”, item #145222, 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 J. Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division