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NY 890462

October 7, 1993

CLA-2-95:S:N:N8:225 890462


TARIFF NO.: 9503.90.6000

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 toy sword, pitchfork, wand, cape and witch hat from China

Dear Mr. Silvey:

In your letter dated September 13, 1993, you requested a tariff class- ification ruling on behalf of your client The Paper Magic Group Spearhead Industries.

The first article, identified as item number 653325, is called a "Flashers Magic Sword". The plastic sword measures approximately 23 inches in length. One "AA" size battery (not included), may be inserted in the blade, producing a flickering light. The item is packaged in a clear poly bag with cardboard header.

The second article, number 653320, "Flashers Giant Pitchfork" is a plastic representation of a pitchfork. The pitchfork, measuring 48 inches in height, has three red prongs at one end. A battery inserted in one of the prongs causes a flashing light to emit from the tips of the prongs. The "AA" size battery is not included. A cardboard header is attached.

The "Flashers Star Wand", item number 653311, measures 19 inches in length. The star is made of sequins and miniature lights that flash. The lights are powered by an "AA" battery which is not included. The article is blister packed to a cardboard header.

In regards to items 653335 a black PVC cape and 653330 a black PVC witch hat, under the pertinent Customs regulations, this office is pre- cluded 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 jurisdiction 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 items 653325, 653320 and 653311 described above, will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 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

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