The tariff classification of a "Fiber Optic Ghost" and a "Fiber Optic Witch" from China.

NY J85641 June 16, 2003 CLA-2-95:RR:NC:SP:225 J85641 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Yvonne M.W. Richardson The Millwork Trading Co., Ltd. 1372 Broadway, 2nd Floor New York, NY 10018 RE: The tariff classification of a “Fiber Optic Ghost” and a “Fiber Optic Witch” from China. Dear Ms. Richardson: In your letter dated June 5, 2003, on behalf of Avon Products, Inc., you requested a tariff classification ruling. You submitted samples of a “Fiber Optic Ghost” identified as style number FSC: F42812-1 and a “Fiber Optic Witch” identified as style number FSC: F42811-1. The “Fiber Optic Ghost” is a full-bodied ghost that measures approximately 9 inches in height x 2 inches in width x 8 inches in length with its head and torso made of a plastic frame and the rest of its body stuffed. The ghost is covered in white fabric, has black eyes, pink cheeks, and wears a textile green bow tie decorated with purple dots. Inside the ghost is a battery case (batteries not included) that is activated via an on/off switch located on the back of the ghost. When activated, fiber optics located on the top of the head, torso, and “tail” change colors. Attached to the ghost’s head is a textile tie with a suction cup on the end for hanging. The “Fiber Optic Witch” is a full-bodied witch that measures approximately 11 inches in height x 2 inches in width x 4 inches in length with its body and head made of a plastic frame and its arms and legs stuffed. The witch is dressed in traditional garb with a black big buckled conical black hat decorated with a yellow moon, a black dress decorated with two yellow stars and a yellow moon, a purple shawl with an orange tie, and black boots with orange shoelaces. The witch holds a pumpkin in her left hand and a broom in her right hand. Inside the witch is a battery case (batteries not included) that is activated via an on/off switch located on the back of the witch. When activated, fiber optics located on the tip of the witch’s hat and on her broom change colors. Attached to the witch’s hat is a textile tie with a suction cup on the end for hanging. Both the “Fiber Optic Ghost” and the “Fiber Optic Witch” are intended to decorate the home and create a scary environment for the Halloween holiday. The applicable subheading for the “Fiber Optic Ghost” identified as style number FSC: F42812-1 and the “Fiber Optic Witch” identified as style number FSC: F42811-1 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