The tariff classification of "Pumpkin Handle Light" manufactured in China.

PD D84272 November 6, 1998 CLA-2-95:D:C:DO3 D84272 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of "Pumpkin Handle Light" manufactured in China. Dear Mr. Hoffacker: In your letter dated October 28, 1998 you requested a tariff classification ruling on behalf of Mitsui Packaging & Systems, Inc., Cityplace Center East, 2711 North Haskell Avenue, Dallas, Texas, 75204. You provided a sample of Style# HL185,"Pumpkin Handle Light." The article is constructed similar to a flashlight and is designed to house two "D" batteries which are not intended to be included in the importation. Instead of a lens, a jack-o-lantern carved pumpkin is screwed over the light bulb. A child can carry the "Pumpkin Handle Light" and use it as a lighted article but it does not provide illumination. The applicable subheading for the "Pumpkin Handle Light" is 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. This classification is free of duty. 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, David F. Greenleaf Port Director Dallas/Ft. Worth