CLA-2-95:RR:NC:SP:225 I84339
Ms. Jenny Davenport
Wal*Mart Stores, Inc.
Mail Stop #0410 – L - 32
601 N. Walton
Bentonville, AR 72716-0410
RE: The tariff classification of a Wood – Celebrate Menorah from China.
Dear Ms. Davenport:
In your letter dated July 10, 2002, you requested a tariff classification ruling.
The submitted sample, Style #C13621B, Wood – Celebrate Menorah, is a rectangular shaped wooden menorah that measures approximately 3 inches in height x 1-1/2 inches in width x 7-1/2 inches in length with metallic circular depressions for insertion of candles (not included). The menorah is decorated with the word “Celebrate” in assorted colored letters across the front.
The applicable subheading for Style #C13621B, Wood – Celebrate Menorah, 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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division