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NY J82945





April 4, 2003

CLA-2-95:RR:NC:SP:225 J82945

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 decorative articles from China.

Dear Mr. Shostak:

In your letter dated March 28, 2003, you requested a tariff classification ruling.

You submitted the following samples:

Item #6542870, “Skull Touch Light”, is a battery operated plastic skull that measures approximately 6-1/2 inches in height and 4-1/2 inches in width and a purple plastic backing. The item has a hole in back for hanging from a wall and lights up when touched. Pressing the skull again turns off the light. The item is a decorative article intended to help create a scary environment for the Halloween holiday.

Item #6542850, “Pumpkin Touch Light”, is a battery operated orange plastic jack-o-lantern that measures approximately 5-1/2 inches in height and 6-1/2 inches in width and an orange plastic backing. The item has a hole in back for hanging from a wall and lights up when touched. Pressing the jack-o-lantern again turns off the light. The item is a decorative article intended to help create a scary environment for the Halloween holiday.

Item #6546730, “Skull Sounds Light”, is a battery operated plastic skull that measures approximately 6 inches in height x 4 inches in width x 5 inches in length. The skull is mounted on a rectangular plastic base that measures approximately 2 inches in height x 4 inches in width x 7 inches in length, and has five buttons. When these buttons are pressed, a LED light show ensues whose speed and pattern can be controlled by buttons on the base, with an option for eight spooky sounds. The item is a decorative article intended to help create a scary environment for the Halloween holiday.

The applicable subheading for Item #6542870, “Skull Touch Light”, Item #6542850, “Pumpkin Touch Light”, and Item #6546730, “Skull Sounds 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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