B82514 B8 Ruling Active

The tariff classification of Four (4) Battery-operated Googlin Ghoulies heads and one (1) Thunder Light skull from China

Issued March 25, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.80.0010, 9503.90.0030

Headings: 9503

Product description

The first article is item no. 653384, Googlin Ghoulies - Stitch Mouth. It is predominantly grey in color and made of pliable latex material. Its mouth and scalp has simulated stitching. It has bulging eyes that flash red when the unit is activated. The latex head is attached to a base which contains a sound mechanism and a battery operated motor. The base vibrates and makes a "ghostly" sound when the head is touched. The second article is item no. 653385, Googlin Ghoulies - Ghoul. It is predominantly brown in color and made of pliable latex material. It has bulging eyes that flash red when the unit is activated. The latex head is attached to a base which contains a sound mechanism and a battery operated motor. The base vibrates and makes a "ghostly" sound when the head is touched. The third article is item no. 653386, Googlin Ghoulies - Grim Reaper. It is predominantly green in color and made of pliable latex material. It has bulging eyes that flash red when the unit is actuated. The latex head is attached to a base which contains a sound mechanism and a battery operated motor. The base vibrates and makes a "ghostly" sound when the head is touched. The fourth article is item no. 653387, Googlin Ghoulies - Skull Witch. It is predominantly brown in color and made of pliable latex material. It has bulging eyes that flash red when the unit is actuated. The latex head is attached to a base which contains a sound mechanism and a battery operated motor. The base vibrates and makes a "ghostly" sound when the head is touched. The fifth article is item no. 653367, Thunder Light - Skull. It is a hard plastic skull which sits atop a large plastic base. The skull is predominantly brown in color and measures approximately 6 inches high. The base is black in color and measures approximately 3 inches high and 6 inches in diameter. The base contains "bats" and "eyes" on its side. The eyes contain light sensors that activate a flashing light, within the skull, and a "thundering" soun

CBP rationale

The applicable subheading for the four (4) Googlin Ghoulies will be 9503.80.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models) incorporating and electric motor.

Full text

PD B82514 March 25, 1997 CLA-2-95:LA:S:T:1:3:D14-B82514 CATEGORY: Classification TARIFF NO.: 9503.80.0010; 9503.90.0030 Ms. Sally Berghauser The Paper Magic Group, Inc. 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of Four (4) Battery-operated Googlin Ghoulies heads and one (1) Thunder Light skull from China Dear Ms. Berghauser: In your letter dated February 20, 1997 you requested a tariff classification ruling. Samples of the subject articles were submitted with your inquiry. The first article is item no. 653384, Googlin Ghoulies - Stitch Mouth. It is predominantly grey in color and made of pliable latex material. Its mouth and scalp has simulated stitching. It has bulging eyes that flash red when the unit is activated. The latex head is attached to a base which contains a sound mechanism and a battery operated motor. The base vibrates and makes a "ghostly" sound when the head is touched. The second article is item no. 653385, Googlin Ghoulies - Ghoul. It is predominantly brown in color and made of pliable latex material. It has bulging eyes that flash red when the unit is activated. The latex head is attached to a base which contains a sound mechanism and a battery operated motor. The base vibrates and makes a "ghostly" sound when the head is touched. The third article is item no. 653386, Googlin Ghoulies - Grim Reaper. It is predominantly green in color and made of pliable latex material. It has bulging eyes that flash red when the unit is actuated. The latex head is attached to a base which contains a sound mechanism and a battery operated motor. The base vibrates and makes a "ghostly" sound when the head is touched. The fourth article is item no. 653387, Googlin Ghoulies - Skull Witch. It is predominantly brown in color and made of pliable latex material. It has bulging eyes that flash red when the unit is actuated. The latex head is attached to a base which contains a sound mechanism and a battery operated motor. The base vibrates and makes a "ghostly" sound when the head is touched. The fifth article is item no. 653367, Thunder Light - Skull. It is a hard plastic skull which sits atop a large plastic base. The skull is predominantly brown in color and measures approximately 6 inches high. The base is black in color and measures approximately 3 inches high and 6 inches in diameter. The base contains "bats" and "eyes" on its side. The eyes contain light sensors that activate a flashing light, within the skull, and a "thundering" sound when an object is passed before them. The applicable subheading for the four (4) Googlin Ghoulies will be 9503.80.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models) incorporating and electric motor. The rate of duty will be Free. The applicable subheading for the Thunder Light will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. 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. Sincerely, Aileen Colon Acting Port Director Los Angeles

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