K86288 K8 Ruling Active

The tariff classification of a "Mystical Magic Hat" from Thailand.

Issued June 1, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.2000

Headings: 9505

Product description

You submitted a sample of a “Mystical Magic Hat” identified as item number 936453, which is a magic set consisting of a plastic black top hat, a glove in the shape of a rabbit, a magic wand, playing cards, red and yellow thimbles, two pieces of white rope, beakers (red, white and blue), a die, balls (red, blue and yellow), rings (red, blue and yellow), and a soft cover book of magic tricks. By following the instructions in the book, a child 6 years of age and older can perform 150 magic tricks and illusions, such as the traditional illusion of pulling a rabbit out of the hat.

CBP rationale

The applicable subheading for the “Mystical Magic Hat” identified as item number 936453 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: Other: Magic tricks and practical joke articles; parts and accessories thereof.

Full text

NY K86288 June 1, 2004 CLA-2-95:RR:NC:SP:225 K86288 CATEGORY: Classification TARIFF NO.: 9505.90.2000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a “Mystical Magic Hat” from Thailand. Dear Ms. Aldinger: In your letter dated May 19, 2004, you requested a tariff classification ruling. You submitted a sample of a “Mystical Magic Hat” identified as item number 936453, which is a magic set consisting of a plastic black top hat, a glove in the shape of a rabbit, a magic wand, playing cards, red and yellow thimbles, two pieces of white rope, beakers (red, white and blue), a die, balls (red, blue and yellow), rings (red, blue and yellow), and a soft cover book of magic tricks. By following the instructions in the book, a child 6 years of age and older can perform 150 magic tricks and illusions, such as the traditional illusion of pulling a rabbit out of the hat. The applicable subheading for the “Mystical Magic Hat” identified as item number 936453 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: Other: 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →