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NY C88296

June 12, 1998

CLA-2-95:RR:NC:SP:225 C88296


TARIFF NO.: 9505.90.6000

Ms. Dawn Bialy
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of a lawn decoration from China

Dear Ms. Bialy:

In your letter dated May 21, 1998 you requested a tariff classification ruling.

The submitted article is described as a "Ghoul Ground- breaker" item #653414. You state the product will be marketed and used as a lawn decoration. It consists of a molded plastic monster head, hands and plastic stakes. A battery operated light unit inside the head is operated by an on/off switch located under the neck portion. When turned on, the light illuminates the head and blinks on and off. The stakes attach to the head and hands enabling placement into the ground. Your samples are being returned as requested.

The applicable subheading for the "Ghoul Groundbreaker," item #653414, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The rate of duty will be free.

At this time, articles classified in HTS 9505.90.6000 are not subject to quota restraints or visa requirements.

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 J. Wong at 212-466-5538.


Robert B. Swierupski

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