K86552 K8 Ruling Active

The tariff classification of "Halloween Plastic Stretch Creatures " from China

Issued June 14, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.49.0000

Headings: 9503

Product description

You submitted descriptive literature and product samples with your request. The subject merchandise is item #935489, known as “Halloween Plastic Stretch Creatures”, and consists of a retail package that contains six creatures. The packs are in assorted colors, two each of orange, green and black. There are three types of creatures: spiders, rats and skeletons, but the packs are assorted to contain six of a particular style. These items are toys, and will be used accordingly, although they are packaged as Halloween products.

CBP rationale

The applicable subheading for the “Halloween Plastic Stretch Creatures” will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys…: Toys representing animals or non-human creatures…and parts and accessories thereof: Other.

Full text

NY K86552 June 14, 2004 CLA-2-95:RR:NC:SP:224 K86552 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Ms. Lorianne Aldinger Rite Aid Corporation 30 Hunter Lane Camp Hill, PA 17011 RE: The tariff classification of “Halloween Plastic Stretch Creatures “ from China Dear Ms. Aldinger: In your letter received June 1, 2004, you requested a tariff classification ruling. You submitted descriptive literature and product samples with your request. The subject merchandise is item #935489, known as “Halloween Plastic Stretch Creatures”, and consists of a retail package that contains six creatures. The packs are in assorted colors, two each of orange, green and black. There are three types of creatures: spiders, rats and skeletons, but the packs are assorted to contain six of a particular style. These items are toys, and will be used accordingly, although they are packaged as Halloween products. The applicable subheading for the “Halloween Plastic Stretch Creatures” will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys…: Toys representing animals or non-human creatures…and 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 Tom McKenna at (646) 733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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