The tariff classification of a toy flashlight from China

NY 862653 May 16, 1991 CLA-2-95:S:N:N3D:225 862653 CATEGORY: Classification TARIFF NO.: 9503.90.6000 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