United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY B81355 - NY B81546 > NY B81416

Previous Ruling Next Ruling
NY B81416

February 20, 1997

CLA-2-39:RR:NC:SP:222 B81416


TARIFF NO.: 3926.40.0000; 9505.90.6090

Ms. Sally Berghauser
The Paper Magic Group, Inc.
P. O. Box 977
Scranton, PA 18501

RE: The tariff classification of plastic articles from China.

Dear Ms. Berghauser:

In your letter dated January 20, 1997, you requested a tariff classification ruling.

You have submitted three samples. Sample no. 1, is identified as item #653640, Twinkle Decorations. These decorations consists of a Mini Mr. Glow N. Bones, a Mr. Glow N. Pumpkin and a Mr. Glow N. Bat. They are made of sturdy plastic. All of the twinkle decorations are designed to use "AA" batteries that causes the flashing lights. In addition, each twinkle decoration has a string and suction cup attached for hanging in the window.

Sample no. 2, is identified as item #656101, LED Mask. The LED mask appears to have a latex face and textile material which covers the back of the head. The face is sculpted to depict a monster type character with cut out slits at the eyes, nose and mouth. The mask features, battery operated, protruding eyes that light up. A pocket which holds two "AA" size batteries (not included) is sewn to the fabric portion of the back of the head.

Sample no. 3, item #653284, is identified as Medieval Icon Wall Plaques. The wall plaques are made of sturdy plastic and they contain various designs such as: Skull and Ax, Skull and Snake and Skull and Bones. The plaques feature eyes that light up. Each of the plaques have a plastic box with an off-on switch that holds two "AA" size batteries.

The applicable subheading for the Twinkle Decorations, item #653640 and the Medieval Icon Wall Plaques, item #653284, will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the LED Mask, item #656101, will be 9505.90.6090, HTS, which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: 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 Masterson at 212-466-5892.


Gwenn Klein Kirschner
Chief, Special Products Branch

Previous Ruling Next Ruling

See also: