CLA-2-95:S:N:N3D:225 863065

Mona Webster
Target Stores
33 south Sixth Street
P. O. Box 1392
Minneapolis, Minn 55440-1392

RE: The tariff classification of Strobie Ghost from China

Dear Ms. Webster:

In your letter dated May 1, 1991 you requested a tariff classification ruling.

The item, style 10096, is called Strobie Ghost. A small plastic housing contains an electronic sound system which uses two "AA" batteries. This housing is covered with a screen print cloth, which is the ghost, and has a string for hanging. When the switch is turned on, the ghost spins wildly with flashing lights and haunting screams.

The applicable subheading for the Strobie Ghost 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 thereof: 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