CLA-2-85:RR:NC:2:227 C87055

Ms. Lauren E. Hong
The Disney Store, Inc.
101 No. Brand Blvd., Ste. 1000
Glendale, CA 91203-2671

RE: The tariff classification of a novelty flashlight from China.

Dear Ms. Hong:

In your letter dated April 15, 1998, you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is an oblong-shape plastic novelty flashlight which measures approximately 8 1/2 inches long and possesses a removable bulbar-shape head depicting the features of the Pooh Pumpkin. It also has a slide-switch mechanism which activates the light in illuminating the pumpkin's head. The applicable subheading for the novelty flashlight will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other portable electric lamps designed to function by their own source of energy. The rate of duty will be 15 percent ad valorem.

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 George Kalkines at 212-466-5794.

Sincerely,


Robert B. Swierupski
Director,
National Commodity
Specialist Division