A81777 A8 Ruling Active

The tariff classification of a "Creepy Witch In Pot" from China.

Issued April 26, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.49.0020, 9502.10.0020

Headings: 9502, 9503

Product description

With your letter you submitted a sample of your item number 962612 the "Creepy Witch In Pot". The item consists of a toy plastic witch in a black pot. The witch is dressed in a black cape and is wearing a green hat. The pot appears to be sitting on top of a flame which is painted on the pot. The item is battery operated. When the switch is turned on, the witch will rise up and down in the pot and scream.

CBP rationale

The applicable subheading for the "Creepy Witch In Pot" will be 9502.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Dolls representing only human beings: Dolls, whether or not dressed. The applicable subheading for the "Ghost In A Pumpkin" will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: other.

Full text

PD A81777 April 26, 1996 CLA-2-95:NEW:TCB II:DO5-A81777 CATEGORY: Classification TARIFF NOS.: 9502.10.0020; 9503.49.0020 Mr. Michael Rosbach Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a "Creepy Witch In Pot" from China. Dear Mr. Rosbach: In your letter dated April 2, 1996, you requested a tariff classification ruling. With your letter you submitted a sample of your item number 962612 the "Creepy Witch In Pot". The item consists of a toy plastic witch in a black pot. The witch is dressed in a black cape and is wearing a green hat. The pot appears to be sitting on top of a flame which is painted on the pot. The item is battery operated. When the switch is turned on, the witch will rise up and down in the pot and scream. You state that this item will also be available as a "Ghost In A Pumpkin". The applicable subheading for the "Creepy Witch In Pot" will be 9502.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Dolls representing only human beings: Dolls, whether or not dressed....stuffed. The applicable rate of duty will be free. The applicable subheading for the "Ghost In A Pumpkin" will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: other.....toys not having a spring mechanism: other. The applicable rate of duty will be free. 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, Kathleen M. Haage Area Director New York/Newark Area

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