The tariff classification of an "Eyeball/Pumpkin Splats Assortment" from China.
Issued March 17, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.90.0080
Headings: 9503
Product description
You submitted a sample of an “Eyeball/Pumpkin Splats Assortment” identified as item number 939982. The assortment consists of Eyeball Splats and Pumpkin Splats packaged on hanging blister cards. The Eyeball Splats is a three-dimensional dough-like eyeball and the Pumpkin Splats is a three-dimensional dough-like jack-o’-lantern that both measure approximately 1-1/2” in diameter. Both Splats are packaged with a skeleton arm with a hand (“launcher”) that measures approximately 5-1/2” in length. To use, the eyeball or the jack-o’-lantern is placed in the skeletal hand and flung against a smooth surface where it splatters before slowly returning to its original shape. Although you indicate that the Splats are for use on Halloween, it is clear that their use for amusement purposes would extend well beyond that holiday. Therefore the “Eyeball/Pumpkin Splats Assortment” will be classified as a toy. Your sample is being returned upon your request.
CBP rationale
The applicable subheading for the an “Eyeball/Pumpkin Splats Assortment” identified as item number 939982 will be 9503.90.0080, 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: Other.
Full text
NY L83120 March 17, 2005 CLA-2-95:RR:NC:SP:225 L83120 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of an “Eyeball/Pumpkin Splats Assortment” from China. Dear Ms. Aldinger: In your letter dated February 16, 2005, you requested a tariff classification ruling. You submitted a sample of an “Eyeball/Pumpkin Splats Assortment” identified as item number 939982. The assortment consists of Eyeball Splats and Pumpkin Splats packaged on hanging blister cards. The Eyeball Splats is a three-dimensional dough-like eyeball and the Pumpkin Splats is a three-dimensional dough-like jack-o’-lantern that both measure approximately 1-1/2” in diameter. Both Splats are packaged with a skeleton arm with a hand (“launcher”) that measures approximately 5-1/2” in length. To use, the eyeball or the jack-o’-lantern is placed in the skeletal hand and flung against a smooth surface where it splatters before slowly returning to its original shape. Although you indicate that the Splats are for use on Halloween, it is clear that their use for amusement purposes would extend well beyond that holiday. Therefore the “Eyeball/Pumpkin Splats Assortment” will be classified as a toy. Your sample is being returned upon your request. The applicable subheading for the an “Eyeball/Pumpkin Splats Assortment” identified as item number 939982 will be 9503.90.0080, 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: 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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