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NY L82198

February 16, 2005

CLA-2-95:RR:NC:SP:225 L82198


TARIFF NO.: 9505.90.6000

Mr. Jung Choi
Windsor Toys, Inc.
Division of Chosun Int’l, Inc.
200 Fifth Avenue, Suite 123
New York City, NY 10010

RE: The tariff classification of a “Singing Candelabra” from China.

Dear Mr. Choi:

In your letter dated January 18, 2005, you requested a tariff classification ruling.

You submitted a sample of a “Singing Candelabra” (no item number), which is a battery powered green plastic skull with a plastic 4-1/2” candle in the center of the skull and a 4-1/2” plastic candle in each of the bone-shaped ears. The skull measures approximately 5” in height x 8” across (from ear to ear) x 7” in length, and fits onto a black plastic pedestal that measures approximately 3-1/2” in height and 3-1/2” in diameter at its base. When activated via an on/off switch, the candles light up, a mini bulb in each eye flashes red, the hinged lower jaw starts flapping, and a pre-recorded message and Halloween song starts playing. The item is powered by three “AA” batteries, which are included, and is intended to decorate the home for the Halloween holiday.

Your sample is being returned as your requested.

The applicable subheading for the “Singing Candelabra” 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.

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 Wong at 646-733-3026.


Robert B. Swierupski

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