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NY N010283

May 9, 2007



TARIFF NO.: 9503.00.0080; 9405.40.8000

Mr. Joseph R. Hoffacker
Barthco Int’l Inc.
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of four novelty lights from China

Dear Mr. Hoffacker:

In your letter dated April 18, 2007, you requested a tariff classification ruling, on behalf of your client, K.B. Toys of Massachusetts, Inc.

You are requesting the tariff classification on four products as follows: Pumpkin Pal Lighted Stake, item 440, Halloween Everlasting Light Stick, item 626, Pumpkin Light, item 101, and Halloween Everlasting Safety Candle, item 558. The Pumpkin Pal Lighted Stake is a battery operated hand-held light, with an attached textile loop, that may also be inserted into a pumpkin. The Halloween Everlasting Light Stick is a hand-held battery operated light with a textile loop attached to one end. These two products produce lighting effects that entertain and amuse.

The Pumpkin Light consists of a round-shaped plastic housing, measuring approximately 4 inches in diameter and 1 inch high. It features a clear plastic lens over three light emitting diodes in the center of a reflector, push-button switch and AC adapter socket. The pumpkin light is powered by three AAA batteries, or an optional AC adapter. This light is designed to be incorporated into a pumpkin, Jack-O’-Lantern, or similar articles. The Halloween Everlasting Safety Candle is a battery operated plastic candle that flickers like a real candle.

The four samples will be returned, as requested by your office.

The applicable subheading for the Pumpkin Pal Lighted Stake and the Halloween Everlasting Light Stick will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scootersand similar wheeled toysdolls, other toysparts and accessories thereofOther.” The rate of duty will be free.

The applicable subheading for the Pumpkin Light will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittingsnot elsewhere specified or includedOther electric lamps and lighting fittingsOther.” The general rate of duty will be 3.9 percent ad valorem.

In regard to the Safety Candle, item 558, this office is precluded from ruling on battery powered candle lights which are currently being reviewed by U. S. Customs and Border Protection at Headquarters, OR&R.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Tom McKenna at 646-733-3025.


Robert B. Swierupski

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