CLA-2-95:S:N:N3D:225-869894

Mr. James Redman
Patrick Powers Customs Brokers Inc.
P.O. Box 30155
JFK Airport Station
Jamaica, New York 11430

RE: The tariff classification of a festive article from Taiwan

Dear Mr. Redman:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : December 11, 1991

ON BEHALF OF : C & F Trading Corp

DESCRIPTION OF MERCHANDISE : The item is called a "Sonic Control Ghost". This small electronic sound system is encased by a plastic housing and operates on two AA batteries. The "Ghost" is depicted by a white fabric printed with a mouth, nose and eyebrows, which covers the plastic housing. A nylon cord loop is attached to the top for hanging. When the switch is turned on and a loud sound is made, such as clapping the hands, the "Sonic Ghost" will shake, light up, and scream.

HTS PROVISION : Festive, carnival or other entertainment articles: other: other

HTS SUBHEADING : 9505.90.6000

RATE OF DUTY : 3.1 percent ad valorem 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