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NY J80831




February 26, 2003

CLA-2-95:RR:NC:SP:225 J80831

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Dennis Shostak
The Paper Magic Group, Inc.
100 North Sixth Street, Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of a lantern and two lights from China.

Dear Mr. Shostak:

In your letter dated February 11, 2003, you requested a tariff classification ruling.

You submitted the following samples:

Item #6542590, “Pumpkin Lantern”, consists of a black plastic lantern that measures approximately 11 inches in height with a metal rung on top for hanging. The lantern is decorated on its side with white panels depicting jack-o-lanterns and vines. When batteries are inserted into a compartment in its base and the item activated, the side panel decorations will be illuminated in multi-colored lights. The item is intended as a decorative article to help create a scary environment for the Halloween holiday.

Item #6546720, “Pumpkin Sounds Light”, consists of one small white plastic pumpkin molded on top of a larger white plastic pumpkin. The small pumpkin measures approximately 3 inches in diameter and the large pumpkin measures approximately 4 inches in diameter. Both pumpkins have jack-o-lantern faces. The pumpkins are attached to a rectangular plastic base that contains a battery compartment and four buttons (on/off, pattern, speed, and sound). Pressing these buttons results in a multi-colored LED light show and the option of eight spooky sounds. The item is intended as a decorative article to help create a scary environment for the Halloween holiday.

Item #6542600, “Skull Light”, consists of one small white plastic skull molded on top of a larger white plastic skull. The small skull measures approximately 4 inches in diameter and the larger skull measuring approximately 5 inches in diameter. When batteries are inserted into a compartment in its and the item activated, the skulls will be illuminated in multi-colored lights. The item is intended as a decorative article to help create a scary environment for the Halloween holiday.

The applicable subheading for Item #6542590, “Pumpkin Lantern”, Item #6546720, “Pumpkin Sounds Light”, and Item #6542600, “Skull Light”, 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,

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