CLA-2-95:RR:NC:SP:225 H87336

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a Spooky Stick 9” – 11” (4 Styles) from China.

Dear Ms. Aldinger:

In your letter dated January 25, 2002, you requested a tariff classification ruling.

The submitted sample, Item #999422, Spooky Stick 9” – 11” (4 Styles), consists of four designs of spooky heads (Ghost, Skull, Vampire and Witch) that are attached to plastic handles that measure approximately 5-1/2” in length. A button on the plastic handle activates screaming sounds and red LED lights in the eyes that flash and roll. The product is designed and marketed for Halloween as a decorative article to create a scary environment.

The applicable subheading for Item #999422, Spooky Stick 9” – 11” (4 Styles), will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division