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NY 880854

December 21, 1992

CLA-2-36:S:N:N3:119 880854


TARIFF NO.: 3604.10.0000

Ms. Serena Swartz
S. Swartz Co.
P.O. Box 12384
North Kansas City, MO 64116

RE: The tariff classification of color smoke balls from Hong Kong

Dear Ms. Swartz:

In your letter dated November 23, 1992, you requested a tariff classification ruling on behalf of Winco Fireworks, Overland Park, Kansas.
The color smoke balls are designed for outdoor use only. When its fuse is ignited, the ball emits a colored smoke. Each retail package contains an assortment of different color smoke balls.

The applicable subheading for the color smoke balls will be 3604.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for fireworks. The rate of duty will be 11 cents per kilogram, including the weight of all coverings, packing material and wrappings.

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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