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NY 875247

July 8, 1992

CLA-2-95:S:N:N3D:225 875247


TARIFF NO.: 9505.90.6000

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway 43rd Floor
New York, New York 10036

RE: The tariff classification of a Halloween penlight from China and/or Taiwan .

Dear Mr. Eisen:

In your letter dated June 5, 1992, received in this office on June 11, 1992, you requested a tariff classification ruling on behalf of your client
Avon Products, Inc.

The sample submitted, style number PP 103262, is called a "Halloween Flashlight". The article is actually a plastic penlight measuring approximately 8 1/2 inches in length. A plastic, hollow, pumpkin head is designed to be screwed over the bulb portion of the penlight. An on/off switch, located on the stem, activates the light which illuminates the pumpkin head and projects a jack-o-lantern face through the top. A removable whistle is attached to the opposite end of the stem. The article is intended to be used as a safety light and noisemaker for children while trick-or-treating. Your sample is being returned under separate cover as requested.

The applicable subheading for the "Halloween Flashlight" will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles: other: other. The duty rate will be 3.1 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.

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

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