H80141 H8 Ruling Active

The tariff classification of a wizard wand and magic wand from China

Issued May 14, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.2000, 9503.90.0000

Headings: 9503, 9505

Product description

Item 9026 is a “15” Wizard Wand”. The article is made of plastic and resembles a magician’s wand with a white tip at the end of a black rod. The wand will be packaged in a poly bag with a header card that reads “Wizard Wand”. The product may be used as an instrument in a magic show or as a toy wand. Item 9028 is a “15” Magical Wand”. This wand is made of paper mache and is decorated with glitter. The article will be tied to a card that is printed to identify the item as a “magical wand”. It may be used by children in role-play activities.

CBP rationale

The applicable subheading for the “15” Wizard Wand”, item 9026, will be 9505.90.2000, 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. The applicable subheading for the “15” Magical Wand”, item 9028, will be 9503.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: other.

Full text

NY H80141 May 14, 2001 CLA-2-95:RR:NC:SP:225 H80141 CATEGORY: Classification TARIFF NO.: 9505.90.2000; 9503.90.0000 Mr. Ken August Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a wizard wand and magic wand from China Dear Mr. August: In your letter dated April 12, 2001, received in this office on April 19, 2001, you requested a tariff classification ruling. Item 9026 is a “15” Wizard Wand”. The article is made of plastic and resembles a magician’s wand with a white tip at the end of a black rod. The wand will be packaged in a poly bag with a header card that reads “Wizard Wand”. The product may be used as an instrument in a magic show or as a toy wand. Item 9028 is a “15” Magical Wand”. This wand is made of paper mache and is decorated with glitter. The article will be tied to a card that is printed to identify the item as a “magical wand”. It may be used by children in role-play activities. The applicable subheading for the “15” Wizard Wand”, item 9026, will be 9505.90.2000, 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. The rate of duty will be free. The applicable subheading for the “15” Magical Wand”, item 9028, will be 9503.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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