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NY A80465

February 27, 1996

CLA-2-95:RR:NC:FC:224 A80465


TARIFF NO.: 9503.41.0010; 9405.40.8000

Maryanne Day
The Paper Magic Group, Inc.
P.O. Box 977
Scranton, PA 18501-0977

RE: The tariff classification of a toy Gargoyle figure and a Spooky Shadow Light from China.

Dear Ms. Day:

In your letter dated February 14, 1996, you requested a tariff classification ruling.

The merchandise consists of a plastic toy reproduction of a Gargoyle figure and a Spooky Shadow Light. The Gargoyle, item number 653214, features lighted eyes operated by batteries and the Spooky Shadows Light, item number 653326, is a revolving shadow projection light that is operated by two C batteries.

The applicable subheading for the Gargoyle with Lighted Eyes will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures and parts and accessories thereof: other, toys not having a spring mechanism: other. The rate of duty will be free.

The applicable subheading for the Spooky Shadow Light will be 9405.40.8000, HTS, which provides for lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included...: other electric lamps and lighting fittings: of base metal: other. The rate of duty will be 3.9 percent ad valorem.

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 Tom McKenna at 212-466-5475.


Roger J. Silvestri

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