CLA-2-95:S:N:N3D:225 875247
Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway 43rd Floor
New York, New York 10036
RE: The tariff classification of a Halloween penlight from China
and/or Taiwan .
Dear Mr. Eisen:
In your letter dated June 5, 1992, received in this office
on June 11, 1992, you requested a tariff classification ruling on
behalf of your client
Avon Products, Inc.
The sample submitted, style number PP 103262, is called a
"Halloween Flashlight". The article is actually a plastic
penlight measuring approximately 8 1/2 inches in length. A
plastic, hollow, pumpkin head is designed to be screwed over the
bulb portion of the penlight. An on/off switch, located on the
stem, activates the light which illuminates the pumpkin head and
projects a jack-o-lantern face through the top. A removable
whistle is attached to the opposite end of the stem. The article
is intended to be used as a safety light and noisemaker for
children while trick-or-treating. Your sample is being returned
under separate cover as requested.
The applicable subheading for the "Halloween Flashlight"
will be 9505.90.6000, Harmonized Tariff Schedule of the United
States (HTS), which provides for festive, carnival or other
entertainment articles: other: other. The duty rate will be 3.1
percent ad valorem.
Section 304 of the Tariff Act of 1930 as amended, states
that all articles entering the commerce of the United States must
be marked with the country of origin as permanently and
conspicuously as the article will permit. The sample submitted
to this office was found to be not legally marked.
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