The tariff classification of a 12" Fiber Optic Smiley Face from China.

NY I88598 November 26, 2002 CLA-2-95:RR:NC:SP:225 I88598 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a 12” Fiber Optic Smiley Face from China. Dear Ms. Liu: In your letter dated November 14, 2002, you requested a tariff classification ruling. The sample submitted, Item #W79A7072, 12” Fiber Optic Smiley Face, is a plastic decorative jack-o-lantern covered with orange felt that measures approximately 7-1/2 inches in diameter and wears a purple felt witch hat with a black band and large gold buckle. Both the hat and the bottom of the jack-o-lantern are decorated with wire mesh containing gold stars. Also attached at the bottom of the jack-o-lantern, is a power cord that, when plugged in, activates a fiber optics system that causes the cut-out eyes and mouth to change colors, along with the brim and top of the hat. The item is intended as a decoration for the Halloween holiday. The applicable subheading for Item #W79A7072, 12” Fiber Optic Smiley Face, will be 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.” The rate of duty will be free. 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division