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NY N006058




February 2, 2007

CLA-2-95:RR:NC:N2:225

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.4000; 9505.90.6000

Ms. Elsa Wong:
G T PLUS LIMITED
4/F Kowloon Centre
29-43 Ashley Road
Tsimshatsui, Hong Kong

RE: The tariff classification of a Light Up Torch (HGT921P) and an eight-piece stamper (HGT8319A) imported from China.

Dear Ms. Wong:

In your letter dated January 24, 2007 you requested a tariff classification ruling.

The light up torch (HGT921P) includes a Jack-O’-Lantern Head Torch, Mummy Head Torch and Skull Head Torch. The light-up torch is imported individually in sealed plastic bags that include two double A batteries and a cardboard header. Each item consists of a plastic and metal torch measuring 3-1/2” in length. The two double A batteries must be inserted inside the torch, the creature head must be twisted on to its torch, and an on-off switch turned on to illuminate the attached twist-on-head. The twist-on-head must be attached to the torch in order for the creature head to light up. The light up torch (HGT921P) does not function as a flashlight, but merely illuminates the creature head at the end of the torch. The light up torch (HGT921P) is marketed and sold as a decoration during the Halloween holiday.

The eight-piece stampers (HGT8319A) are retail packed in a blister pack of eight stamps with the words “Party Favor” on the cardboard heading. Each stamp depicts an image, which includes a skull, RIP tombstone, a ghost wrapped around a RIP tombstone, a ghost, a witch on a broom, a spider, a bat, and the words “BOO”. Since the stampers are the same product blister packed in a multiple of eight, of miniature size and minimal value and have the words “Party Favor” on its packaging, the goods meet the requirements as party favors outlined in HQ Ruling 962454, dated August 2002.

The applicable subheading for the Light Up Torch (HGT921P) will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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.

The applicable subheading for the eight-piece Stamper (HGT8319A) will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof.” The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Although you state that the Mini Torch (HGT51755) will be distributed as a “party favor” and the product meets the other requirements for classification as a party favor, the words “party favor” are not on the packaging as required for classification as a party favor. Therefore, we are unable to issue a ruling until you provide a sample of this product in its retail packed imported condition with the words “party favor” on the packaging.

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 Wayne Kessler at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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