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NY 873584


May 12, 1992

CLA-2-95:S:N:N3D:225 873584

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway 43rd Floor
New York, New York 10036

RE: The tariff classification of plastic Halloween eyeglass frames from China and/or Taiwan

Dear Mr. Eisen:

In your letter dated April 15, 1992, you requested a tariff classification ruling on behalf of your client Avon Products, Inc.

A sample of the "Spooky Specs Light-Up Glasses" was received with your inquiry. The item is designed purely for the festive occasion of Halloween and may be worn as an accessory to a child's costume. The frames are shaped to form the word "BOO" with appropriate holes in the lettering. The figure of a ghost sits above and between the "OO". The ghost's eyes are made of two red light emiting diodes (LEDS), which, when activated light up in alternating sequence. Your sample is being returned as requested.

As the "Spooky Specs", by nature of their design, are incapable of containing plastic or glass lenses, they do not fall within the purview of FDA regulations.

The applicable subheading for the "Spooky Specs Light-Up Glasses" will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles: other: other. The duty rate will be 3.1 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

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