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NY L86861




August 10, 2005

CLA-2-95:RR:NC:SP:225 L86861

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Jane L. Taeger
Samuel Shapiro & Co., Inc.
401 East Pratt Street, Suite 500
Baltimore, MD 21202-3044

RE: The tariff classification of a Flashing Mouth from China.

Dear Ms. Taeger:

In your letter dated August 1, 2005, on behalf of Unique Industries of Philadelphia, Pennsylvania, you requested a tariff classification ruling.

You submitted a sample of a Flashing Mouth, identified as item number CKS-3016A, which is a flexible reusable rubber device designed to be inserted into a person’s mouth as a mouthpiece. When a button in the center of the device is pressed, it activates flashing multi-colored lights that light up the teeth when the user smiles. Pressing the button a second time, turns the lights off. The device is packaged on an illustrated hang card.

Although you suggest classification of the “Flashing Mouth” as a practical joke article under tariff number 9505.90.2000, Harmonized Tariff Schedule (HTS), this office believes the more appropriate classification would be as a costume accessory under tariff number 9505.90.6000. Please note NY ruling H88915 dated March 5, 2002, for a similar functioning product (“Glowing Mouth”).

The applicable subheading for the Flashing Mouth, identified as item number CKS-3016A, 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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