The tariff classification of toy shrunken heads, a plastic skeleton, pumpkin lights and a revolving shadow light from China

NY 810144 June 2, 1995 CLA-2-95:S:N:N7:225 810144 CATEGORY: Classification TARIFF NO.: 9503.90.0030; 9503.49.0020; 9405.40.8000 Mr. A. Silvey Silvey Shipping Co., Inc. Bldg 75 North Hangar Road Suite 211 JFK Int'l Airport Jamaica, New York 11430 RE: The tariff classification of toy shrunken heads, a plastic skeleton, pumpkin lights and a revolving shadow light from China Dear Mr. Silvey: In your letter dated April 27, 1995, received in this office on May 3, 1995, you requested a tariff classification ruling on behalf of your client The Paper Magic Group, Inc. Five samples were submitted with your inquiry. Item #653112, "Shrunken Heads", is a miniature head made of soft vinyl. The head depicts some form of creature and is available in 6 assorted styles. The "Twinkle Shrunken Heads", item #653133, is a miniature head made of soft vinyl and plastic. This head depicts a creature/monster type character. The item has a pull string which activates miniature flashing lights in the eyes and a ghoulish sound. "Rattlin Bones", #653121, is a plastic representation of a skeleton with a shaking head. The "Sound & Light for Carved Pumpkin", #653324, is a battery powered light system intended for use in a carved pumpkin. The item requires three "AA" batteries which are not included. An on/off switch activates two miniature flashing light bulbs and an eerie sound. Item #653326, "Twinkle Spooky Shadow Light", is a battery operated revolving projection light. The light has a dome shaped plastic shade that bears the outline of various halloween related figures. When the unit is turned on, in a darkened room, moving shadows are projected on the wall. The applicable subheading for the "Shrunken Heads", item #'s 653112 and 653133 will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free. The applicable subheading for the "Rattlin Bones", item #653121 will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: other: toys not having a spring mechanism: other. The rate of duty will be free. The applicable subheading for item #653324, "Sound & Light for Carved Pumpkin" and item #653326, "Twinkle Spooky Shadow Light", 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. 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. Sincerely, Jean F. Maguire Area Director New York Seaport