The tariff classification of plastic fangs and a clown's shoe from China
Issued June 28, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.90.6090
Headings: 9505
Product description
The subject article "Plastic Fangs" are for use in dressing up on Halloween. The white piece measures approximately 2 1/4" wide and depicts four teeth situated between two long fangs. The article is intended to be worn over an individual's front teeth. The clown's shoe measures 13 1/2 inches in length and is constructed of a foam-like material stitched onto a plastic sole. It has a polka dot design with a lace closure. A high top which covers the ankle and a wide, distended, toe area contribute to an exaggerated appearance. The article is intended to be worn with a clown costume.
CBP rationale
The applicable subheading for the "Plastic Fangs" and "Clown Shoe" will be 9505.90.6090, 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: other.
Full text
NY A84493 June 28, 1996 CLA-2-95:RR:NC:FC: 225 A84493 CATEGORY: Classification TARIFF NO.: 9505.90.6090 Mr. Dan E. Allen Miami Valley Worldwide, Inc. 1300 E. Third Street Dayton, Ohio 45403 RE: The tariff classification of plastic fangs and a clown's shoe from China Dear Mr. Allen: In your letter dated June 5, 1996 you requested a tariff classification ruling on behalf of your client Clown Alley Products. The subject article "Plastic Fangs" are for use in dressing up on Halloween. The white piece measures approximately 2 1/4" wide and depicts four teeth situated between two long fangs. The article is intended to be worn over an individual's front teeth. The clown's shoe measures 13 1/2 inches in length and is constructed of a foam-like material stitched onto a plastic sole. It has a polka dot design with a lace closure. A high top which covers the ankle and a wide, distended, toe area contribute to an exaggerated appearance. The article is intended to be worn with a clown costume. The applicable subheading for the "Plastic Fangs" and "Clown Shoe" will be 9505.90.6090, 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: 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 J. Wong at 212-466-5538. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division
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