CLA-2-95:S:N:N8:225 890459
Mr. A. Silvey
Silvey Shipping Co., Inc.
Bldg. 75, Suite 211
North Hangar Road
JFK Int'l. Airport
Jamaica, New York 11430
RE: The tariff classification of a costume mask, pumpkin lights,
tiara,
halo and shopping bag from China
Dear Mr. Silvey:
In your letter dated September 14, 1993, you requested a tariff class-
ification ruling on behalf of your client The Paper Magic Group Spearhead
Industries.
The "Flashers Pumpkin Lights", item number 653350, is a round plastic
box designed to house two "C" size batteries (not included). The batteries
are the power source for five miniature flashing light bulbs attached to
the top of the lid. An on/off switch is located on the side of the box.
The box measures 3 inches in diameter and 1 1/2 inches in depth. The
article is intended to be placed inside a carved pumpkin to provide
illumination. "Pumpkin Lights" will be imported in a blister package with
cardboard header.
Item 653308, "Twinkle Treat Bag", is a flimsily constructed double
handled shopping bag used for trick-or-treating on Halloween. It is made
from polyethylene sheeting, heat sealed, to form a bag measuring approx-
imately 14 inches by 14 1/2 inches with no gusset. The bag is printed with
pictures of a ghost and jack-o-lantern. Mini flashing lights are attached
to the inside of the bag and will illuminate the eyes of the ghost and the
features of the jack-o-lantern. The 9 volt battery necessary to power the
lights is not included.
In regards to items 653340 "Flashers Hockey Mask", 653310 "Flashers
Magic Tiara" and 653312 "Flashers Angel Halo", under the pertinent Customs
regulations, this office is precluded from ruling on a request from an
importer concerning the tariff classification of merchandise which is the
subject of a pending or completed Customs transaction. The issue of
costumes is presently before the Court of International Trade. If you wish
to have your arguments considered and ruled upon by our Headquarters
office, you should request the District or Area Director having jurisdic-
tion over the entry of your merchandise to seek a ruling from Headquarters
through the Internal Advice procedure. If the entry has been liquidated,
you should file a protest and seek further review of that protest by our
Headquarters office.
The applicable subheading for the "Flashers Pumpkin Lights", item
653350 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.
The applicable subheading for the "Twinkle Treat Bag", item 653308,
will be 3923.21.0090, Harmonized Tariff Schedule of the United States
(HTS), which provides for articles for the conveyance or packing of goods,
of plastics... sacks and bags, of polyethylene, other. The duty rate will
be 3 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