The tariff classification of a toy flashlight from China

NY 873311 April 28, 1992 CLA-2-95:S:N:N3D:225 873311 CATEGORY: Classification TARIFF NO.: 9503.90.6000 Mr. Steven Chen Assurance Industries Co., Inc. 1245 Fulton Place Fremont, California 94539 RE: The tariff classification of a toy flashlight from China Dear Mr. Chen: In your letter dated March 16, 1992, received in this office on April 10, 1992, you requested a tariff classification ruling. The article is called a "Scrubbing Bubble Fun Light" and is identified by product number MC2316. The fun light is actually a mini flashlight with a character face permanently affixed over the bulb portion. The flashlight measures approximately 6 inches in length. It operates on two AA batteries. The plastic face is a representation of the "Scrubbing Bubbles" character. The eyes have been cut out of the face to permit light from the flashlight to shine through. The light emitted from this flashlight is negligible in comparison to a real flashlight. The light has no functional use whatsoever but serves merely to illuminate the character's face. The sole purpose of the flashlight is to amuse. Therefore, the article is classified as a toy. The applicable subheading for the "Scrubbing Bubbles Fun Light" 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