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E80313 E8 Ruling Active

The tariff classification of a novelty item from Canada.

Issued April 9, 1999 by U.S. Customs and Border Protection.

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E8 E80313 (April 9, 1999)

Tariff classification

HTS codes: 9503.49.0025

Headings: 9503

Product description

It measures about 2½ centimeters in length and is affixed with a highly stylized face of a bug. The item is enclosed in a small plastic bottle and described as the “DeBug™ Your Computer Mascot. Sit me on your monitor and I’ll be your friendly computer bug.”

CBP rationale

The applicable subheading for the article will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof.

Full text

NY E80313 April 9, 1999 CLA-2-95:RR:NC:2:224 E80313 CATEGORY: Classification TARIFF NO.: 9503.49.0025 Sandra MacLean The Computer Art Company Unit 34 B, Suite 130 114 Woodlawn Rd. Dartmouth, N.S. B2W 2S7 RE: The tariff classification of a novelty item from Canada. Dear Ms. MacLean: In your letter of March 24, 1999, you requested a tariff classification ruling. The sample submitted with your inquiry consists of a scrap electronic microchip component of the type used in computer printed circuit boards. It measures about 2½ centimeters in length and is affixed with a highly stylized face of a bug. The item is enclosed in a small plastic bottle and described as the “DeBug™ Your Computer Mascot. Sit me on your monitor and I’ll be your friendly computer bug.” The applicable subheading for the article will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof. The duty rate 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 Tom McKenna at (212) 637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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