CLA-2-95:S:N:N8:225 890462
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 toy sword, pitchfork, wand,
cape
and witch hat from China
Dear Mr. Silvey:
In your letter dated September 13, 1993, you requested a tariff class-
ification ruling on behalf of your client The Paper Magic Group Spearhead
Industries.
The first article, identified as item number 653325, is called a
"Flashers Magic Sword". The plastic sword measures approximately 23 inches
in length. One "AA" size battery (not included), may be inserted in the
blade, producing a flickering light. The item is packaged in a clear poly
bag with cardboard header.
The second article, number 653320, "Flashers Giant Pitchfork" is a
plastic representation of a pitchfork. The pitchfork, measuring 48 inches
in height, has three red prongs at one end. A battery inserted in one of
the prongs causes a flashing light to emit from the tips of the prongs.
The "AA" size battery is not included. A cardboard header is attached.
The "Flashers Star Wand", item number 653311, measures 19 inches in
length. The star is made of sequins and miniature lights that flash. The
lights are powered by an "AA" battery which is not included. The article
is blister packed to a cardboard header.
In regards to items 653335 a black PVC cape and 653330 a black PVC
witch hat, under the pertinent Customs regulations, this office is pre-
cluded 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 jurisdiction 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 items 653325, 653320 and 653311
described above, will be 9503.90.6000, Harmonized Tariff Schedule of the
United States (HTS), which provides for other toys (except models), not
having a spring mechanism. The duty rate will be 6.8 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