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NY G89956




April 30, 2001

CLA-2-39:RR:NC:SP:221 G89956

CATEGORY: CLASSIFICATION

TARIFF NO.: 3923.21.0090; 3923.29.0000; 3924.10.5000; 8513.10.2000

Ms. Jennifer Scott
Expeditors International of Washington, Inc. 21318 64th Avenue South
Kent, WA 98032

RE: The tariff classification of Trick or Treat bags, flashlights and inflatable bowls from China.

Dear Ms. Scott:

In your letter dated April 5, 2001, on behalf of Pumpkin, Ltd., you requested a tariff classification ruling.

Samples were provided with your letter. The “Glowing Eyeball Flashlight” is a flashlight in the shape of a large eyeball. It has a textile handle and it can be worn around the neck. The “Creepy Carries, with Glowing Handle,” the “Monster Sack with Eyeball Lite,” and the “Monster Sack with Mini Lights” are Trick or Treat bags with lighting fixtures to both light the way and to make the wearer readily visible in the dark. You did not state the type of plastic the bags are made of. The “Inflatable Treat Bowls” are composed of plastic. Inflated, the bowls can be used to serve candy, popcorn and chips. Deflated, the bowls can be easily stored.

The applicable subheading for the Trick or Treat bags, if composed of polyethylene plastic, will be 3923.21.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics: sacks and bags (including cones): of polymers of ethylene, other. The rate of duty will be 3 percent ad valorem.

The applicable subheading for the Trick or Treat bags, if composed of a plastics material other than polyethylene, will be 3923.29.0000, HTS, which provides for articles for the conveyance or packing of goods, of plastics: sacks and bags (including cones): of other plastics. The rate of duty will be 3 percent ad valorem. The applicable subheading for the inflatable plastic treat bowls will be 3924.10.5000, HTS, which provides for tableware and kitchenware: of plastics, other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the Glowing Eyeball Flashlight will be 8513.10.2000, HTS, which provides for portable electric lamps designed to function by their own source of energylamps: flashlights. The rate of duty will be 12.5 percent ad valorem.

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 Joan Mazzola at 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,

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