B89851 B8 Ruling Active

The tariff classification of a "Devil Sticks" made in China.

Issued October 7, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0045

Headings: 9503

Product description

The set is made up of a plastic juggling stick, approximately 24 inches in length with end caps, referred to as the "flip stick"; two 20 inch plastic sticks, referred to as "hand sticks", and an instruction book. The function of the set is to perform various juggling routines with the "flip stick" using the "hand sticks". The instruction book contains a brief outline of the origin of "Devil Sticks", and instructions for performing various juggling routines using the sticks. According to your letter, you feel, in spite of the fact that the sticks are of greater value than the book, that the essential character of the set is primarily established by the book rather than the attached sticks. The instruction book outlines the manner in which to play with the sticks and emphasizes the play and amusement value the sticks may provide. Use of the book is secondary to the play value of the sticks and therefore the sticks themselves create the essential character of the set.

CBP rationale

The applicable subheading for the "Devil Sticks", will be 9503.90.0045 , Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys: Other, Other toys and models.

Full text

PD B89851 October 7, 1997 CLA-2-95:D13 B89851 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Ms. Jessica Everhart Armen Cargo Services 839 Mitten Road, Suite 129 Burlingame, Ca. 94010 RE: The tariff classification of a "Devil Sticks" made in China. Dear Ms. Everhart: In a letter received September 17, 1997 you requested a tariff classification ruling on behalf of your client Klutz Incorporated. A sample of the "Devil Sticks" set was provided with your letter. The set is made up of a plastic juggling stick, approximately 24 inches in length with end caps, referred to as the "flip stick"; two 20 inch plastic sticks, referred to as "hand sticks", and an instruction book. The function of the set is to perform various juggling routines with the "flip stick" using the "hand sticks". The instruction book contains a brief outline of the origin of "Devil Sticks", and instructions for performing various juggling routines using the sticks. According to your letter, you feel, in spite of the fact that the sticks are of greater value than the book, that the essential character of the set is primarily established by the book rather than the attached sticks. The instruction book outlines the manner in which to play with the sticks and emphasizes the play and amusement value the sticks may provide. Use of the book is secondary to the play value of the sticks and therefore the sticks themselves create the essential character of the set. The applicable subheading for the "Devil Sticks", will be 9503.90.0045 , Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys: Other, Other toys and models. The rate of duty is 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, Jeffrey R. Walgreen Port Director Portland, Maine

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