The tariff classification of a magic box from China

NY H84239 August 29, 2001 CLA-2-95:RR:NC:SP:225 H84239 CATEGORY: Classification TARIFF NO.: 9505.90.2000 Mr. James E. Unger CBC Customhouse Brokers, Inc. P.O. Box 646 Wood Dale, IL 60191 RE: The tariff classification of a magic box from China Dear Mr. Unger: In your undated letter, received in this office on August 3, 2001, you requested a tariff classification ruling on behalf of your client Cadaco (Rapid Display). A sample of the “Magic Mirror Box” was submitted with your inquiry. The box is made of plastic and is shaped like a cube. The item measures approximately 5” square. There are two hinged doors found on two sides of the box. A mirrored diagonal panel separates two compartments inside. The mirror provides the illusion of a full depth view of the box. The trick is accomplished by placing an object inside the box and turning the article around. By reopening another door where the inside wall is mirrored, the box appears to be empty and the object “disappears”. To make the article reappear, one turns the box around again and opens the appropriate door that contains the object. The product may be used in an amateur magic performance. Your sample is being returned as requested. The applicable subheading for the “Magic Mirror Box” 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. 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