CLA-2-36:S:N:N3:119 880854
Ms. Serena Swartz
S. Swartz Co.
P.O. Box 12384
North Kansas City, MO 64116
RE: The tariff classification of color smoke balls from Hong
Kong
Dear Ms. Swartz:
In your letter dated November 23, 1992, you requested a
tariff classification ruling on behalf of Winco Fireworks,
Overland Park, Kansas.
The color smoke balls are designed for outdoor use only. When
its fuse is ignited, the ball emits a colored smoke. Each retail
package contains an assortment of different color smoke balls.
The applicable subheading for the color smoke balls will be
3604.10.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for fireworks. The rate of duty will be 11
cents per kilogram, including the weight of all coverings,
packing material and wrappings.
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