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NY D81385



September 3, 1998

CLA-2-95;CO:CH:D12 D81385

CATEGORY;: Classification

TARIFF NO.: 9503.90.0045

Mr. Mark Franklin
Attorney in Fact
Hecny Brokerage Services, Inc.
147-39 175th Street, #100
Jamaica, New York 11434
.
RE: The tariff classification of item #96179, Santa Claus Flashlight.

Dear Mr. Franklin:

In your letter dated August 14, 1998, you requested a tariff classification ruling in behalf of your client, Jefferson Trading Co., for a Santa Claus Flashlight.

The submitted sample is 9" long and is made of plastic. It is operated by two AA batteries. The top of the "pen" portion consists of a see through water glitter ball (approximately 2" in diameter) and having a 1 1/2" torso of Santa Claus atop it. By turning the pen portion "on" you will illuminate the glitter ball.

The item is incapable of functioning as a flashlight since no beam of light is projected.

The primary function appears to be for amusement.

The merchandise will be imported from either Hong Kong or China.

Your sample is being returned under separate cover.

The applicable subheading for the "Santa Claus Flashlight" will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys " Other: Other toys ....." The rate of duty will be free.

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,

Larry Shirk
Port Director

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