CLA-2-95:S:N:N7:225 810144
Mr. A. Silvey
Silvey Shipping Co., Inc.
Bldg 75 North Hangar Road Suite 211
JFK Int'l Airport
Jamaica, New York 11430
RE: The tariff classification of toy shrunken heads, a plastic
skeleton, pumpkin lights and a revolving shadow light from
China
Dear Mr. Silvey:
In your letter dated April 27, 1995, received in this office
on May 3, 1995, you requested a tariff classification ruling on
behalf of your client The Paper Magic Group, Inc.
Five samples were submitted with your inquiry. Item
#653112, "Shrunken Heads", is a miniature head made of soft
vinyl. The head depicts some form of creature and is available
in 6 assorted styles. The "Twinkle Shrunken Heads", item
#653133, is a miniature head made of soft vinyl and plastic.
This head depicts a creature/monster type character. The item
has a pull string which activates miniature flashing lights in
the eyes and a ghoulish sound. "Rattlin Bones", #653121, is a
plastic representation of a skeleton with a shaking head.
The "Sound & Light for Carved Pumpkin", #653324, is a
battery powered light system intended for use in a carved
pumpkin. The item requires three "AA" batteries which are not
included. An on/off switch activates two miniature flashing
light bulbs and an eerie sound. Item #653326, "Twinkle Spooky
Shadow Light", is a battery operated revolving projection light.
The light has a dome shaped plastic shade that bears the outline
of various halloween related figures. When the unit is turned
on, in a darkened room, moving shadows are projected on the wall.
The applicable subheading for the "Shrunken Heads", item #'s
653112 and 653133 will be 9503.90.0030, Harmonized Tariff
Schedule of the United States (HTS), which provides for other
toys (except models), not having a spring mechanism. The rate of
duty will be free.
The applicable subheading for the "Rattlin Bones", item
#653121 will be 9503.49.0020, Harmonized Tariff Schedule of the
United States (HTS), which provides for toys representing animals
or non-human creatures: other: toys not having a spring
mechanism: other. The rate of duty will be free.
The applicable subheading for item #653324, "Sound & Light
for Carved Pumpkin" and item #653326, "Twinkle Spooky Shadow
Light", will be 9405.40.8000, Harmonized Tariff Schedule of the
United States (HTS), which provides for other electric lamps and
lighting fittings: other. The duty rate will be 3.9 percent ad
valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport