The tariff classification of a Halloween penlight fromTaiwan

NY 855553 Sept. 14, 1990 CLA-2-95:S:N:N3D:225 855553 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Laura Fumagalli Dakin, Inc. 7000 Marina Blvd. Brisbane, CA. 94005 RE: The tariff classification of a Halloween penlight from Taiwan Dear Ms. Fumagalli: In your letter dated August 16, 1990, you requested a tariff classification ruling. The sample submitted, item 16-0410, will be known as "Flash- A- Spook Light". The article is a plastic penlight (batteries not included), measuring approximately 7 1/2 inches long. A plastic, hollow, pumpkin head will be permanently attached over the bulb section. An on/off switch, located on the stem, activates the light which illuminates the pumpkin head. Other varieties will include a skull and witch head attachment. This classification is based on your statement that the head attachments will be permanently affixed. Note that, on the sample provided, the pumpkin head was removable. Your sample is being returned as requested. The applicable subheading for the "Flash-A-Spook Light" will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles: other: other. The duty rate will be 3.1 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