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 > 1998 NY Rulings > NY 890395 - NY 890535 > NY 890459

Previous Ruling Next Ruling
NY 890459

October 13, 1993

CLA-2-95:S:N:N8:225 890459


TARIFF NO.: 9405.40.8000, 3923.21.0090

Mr. A. Silvey
Silvey Shipping Co., Inc.
Bldg. 75, Suite 211
North Hangar Road
JFK Int'l. Airport
Jamaica, New York 11430

RE: The tariff classification of a costume mask, pumpkin lights, tiara, halo and shopping bag from China

Dear Mr. Silvey:

In your letter dated September 14, 1993, you requested a tariff class- ification ruling on behalf of your client The Paper Magic Group Spearhead Industries.

The "Flashers Pumpkin Lights", item number 653350, is a round plastic box designed to house two "C" size batteries (not included). The batteries are the power source for five miniature flashing light bulbs attached to the top of the lid. An on/off switch is located on the side of the box. The box measures 3 inches in diameter and 1 1/2 inches in depth. The article is intended to be placed inside a carved pumpkin to provide illumination. "Pumpkin Lights" will be imported in a blister package with cardboard header.

Item 653308, "Twinkle Treat Bag", is a flimsily constructed double handled shopping bag used for trick-or-treating on Halloween. It is made from polyethylene sheeting, heat sealed, to form a bag measuring approx- imately 14 inches by 14 1/2 inches with no gusset. The bag is printed with pictures of a ghost and jack-o-lantern. Mini flashing lights are attached to the inside of the bag and will illuminate the eyes of the ghost and the features of the jack-o-lantern. The 9 volt battery necessary to power the lights is not included.

In regards to items 653340 "Flashers Hockey Mask", 653310 "Flashers Magic Tiara" and 653312 "Flashers Angel Halo", under the pertinent Customs regulations, this office is precluded from ruling on a request from an importer concerning the tariff classification of merchandise which is the subject of a pending or completed Customs transaction. The issue of costumes is presently before the Court of International Trade. If you wish to have your arguments considered and ruled upon by our Headquarters office, you should request the District or Area Director having jurisdic- tion over the entry of your merchandise to seek a ruling from Headquarters through the Internal Advice procedure. If the entry has been liquidated, you should file a protest and seek further review of that protest by our Headquarters office.

The applicable subheading for the "Flashers Pumpkin Lights", item 653350 will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings: other. The duty rate will be 3.9 percent ad valorem.

The applicable subheading for the "Twinkle Treat Bag", item 653308, will be 3923.21.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics... sacks and bags, of polyethylene, other. The duty rate will be 3 percent ad valorem.

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

Previous Ruling Next Ruling

See also: