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NY 868271

November 21, 1991

CLA-2-95:S:N:N3D:225 868271


TARIFF NO.: 9503.90.7040

Mr. Bruce Schiller
Joseph & Schiller Inc.
8725 N.W. 18th Terrace, Suite 301
Miami, Florida 33172

RE: The tariff classification of a balloon light system from the Dominican Republic

Dear Mr. Schiller:

In your letter dated October 15, 1991, you requested a tariff classification ruling on behalf of your client Glo-Loons, Inc.

The sample submitted is known as "Glo-Loons Light Cords" style number 0001. The packaged article contains a small plastic box (sized to house a 9 volt battery not included) with an electrical wire connected to a tiny light bulb, a decal stem, a plastic ring, a plastic stick measuring 16 inches and instructions. The light bulb attaches to the decal and the decal stem folds around the stem of the balloon. The stick may be used to hold the balloon up. The purpose of the light is to illuminate the balloon emphasizing those having slogans or designs. Since the light system is specially designed for use with a balloon and has no other conceivable function this office finds the article qualifies as an accessory to the balloon. Your sample is being returned as requested.

The applicable subheading for the "Glo-Loons Light Cords" will be 9503.90.7040, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: parts and accessories. The duty rate will be 6.8 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.

Articles classifiable under subheading 9503.90.7040, HTS, which are products of the Dominican Republic are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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.


Jean F. Maguire
Area Director

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