CLA-2-95:S:N:N3D:225 862653
Mr. Ned H. Marshak
Sharretts, Paley, Carter & Blauvelt, P.C.
Sixty-seven Broad Street
New York, New York 10004
RE: The tariff classification of a toy flashlight from China
Dear Mr. Marshak:
In your letter dated April 22, 1991, you requested a
tariff classification ruling on behalf of your client Kmart
Corporation.
The sample submitted, code number 04-02-06, is known as
"Mickey and Donald Fun Faces". The article consists of a mini
flashlight and two plastic character faces blister packed for
retail sale. The flashlight measures approximately 3 1/2 inches
in length with a 4 inch nylon cord attached at one end. It
operates on one AA battery which is not included. The plastic
faces are representations of "Mickey Mouse" and "Donald Duck" and
are designed to be placed over the bulb portion of the
flashlight. The eyes are cut out of the faces to permit light
from the flashlight to shine through.
The light emitted from this flashlight is negligible in
comparison to a real flashlight. The item has no functional use
whatsoever but serves merely to illuminate the character faces.
The sole purpose of the flashlight is to amuse. Therefore, the
article is classified as a toy. Your sample is being returned as
requested.
The applicable subheading for the "Mickey and Donald Fun
Faces" will be 9503.90.6000, Harmonized Tariff Schedule of the
United States (HTS), which provides for other toys (except
models), not having a spring mechanism. The duty rate will be
6.8 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