The tariff classification of a Halloween fog machine from China

NY G86644 February 12, 2001 CLA-2-95:RR:NC:SP:225 G86644 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Bernice Rudd Wal Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-0410 RE: The tariff classification of a Halloween fog machine from China Dear Ms. Rudd: In your letter dated January 17, 2001 you requested a tariff classification ruling. A sample of the “Skeleton Fog Machine”, stock #25277, was submitted to this office for examination. The item is an electrically operated machine designed to emit a fog-like mist. A receptacle is located within the unit to hold the liquid (not included) necessary to produce a fog. The article is specially designed for marketing at Halloween, having a skeleton head that is permanently affixed to the nozzle end of the machine. The skeleton’s eyes light up when the product is turned on and fog blows out through a hole in the mouth. The item appears to be dedicated for use solely on Halloween. This office finds that the item is designed and marketed in a manner that satisfies the requirements for the festive article provision. Your sample is being returned as requested. The applicable subheading for the “Skeleton Fog Machine”, stock #25277, 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 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division