The Tariff Classification of A "Wag A Flag" from China or Taiwan.Dear Ms. Denny:

NY K85083 May 14, 2004 CLA-2-85:RR:NC:1: 112 K85083 CATEGORY: Classification TARIFF NO.: 8543.89.9695 Ms. Laura Denny CBT International, Inc. Customs Brokers 110 West Ocean Blvd., suite 728 Long Beach, CA 90802 RE: The Tariff Classification of A “Wag A Flag” from China or Taiwan. Dear Ms. Denny: In your letter dated April 8, 2004, on behalf of Axxion Group Corp., you requested a tariff classification ruling. The submitted sample consists of a plastic framework, which contains a handle to wave, or “wag” the item. When “wagged”, the item displays a lighted American flag, patriotic messages and plays patriotic tunes. You suggested 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), as a festive article. The flag of the United States is not a symbol of only one holiday and therefore cannot be classified as a festive article. The applicable subheading for the “Wag A Flag” will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical machines and apparatus, …, not specified or included elsewhere in Chapter 85, HTS. The rate of duty will be 2.6 percent ad valorem. 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 David Curran at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division