L86866 L8 Ruling Active

The tariff classification of a toy, a costume part, a number tag, and a mask from China.

Issued August 17, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000, 9503.90.0080, 4911.99.8000

Headings: 9505, 9503, 4911

Product description

You submitted samples of a toy, a costume part, a number tag, and a facemask, which are being returned upon your request. Style IM512, “Stethoscope”, is a black plastic toy stethoscope. Style IM949, “Storm Button”, is a plastic gray “Fantastic Four” insignia, which is a costume part with a hook and loop back for adhering to a “Storm” costume (not included). Style IM316, “Contestant Number Tag”, is a 3” x 4” sheet of Tyvek with the words American Idol( printed in white inside a blue oval and black block numbers below. Style IM1335, “SpongeBob Face Mask”, is a yellow vinyl facemask depicting the cartoon character SpongeBob and is secured to the face via attached plastic glasses.

CBP rationale

The applicable subheading for style IM512, “Stethoscope”, 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 applicable subheading for style IM949, “Storm Button”, and style IM1335, “SpongeBob Face Mask”, will be 9505.90.6000, HTS, which provides for Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other. The applicable subheading for style IM316, “Contestant Number Tag”, will be 4911.99.8000, HTS, which provides for other (non-enumerated) printed matter.

Full text

NY L86866 August 17, 2005 CLA-2-95:RR:NC:SP:225 L86866 CATEGORY: Classification TARIFF NO.: 9503.90.0080; 9505.90.6000; 4911.99.8000 Ms. Leah C. Navidad Disguise, Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of a toy, a costume part, a number tag, and a mask from China. Dear Ms. Navidad: In your letter dated August 1, 2005, you requested a tariff classification ruling. You submitted samples of a toy, a costume part, a number tag, and a facemask, which are being returned upon your request. Style IM512, “Stethoscope”, is a black plastic toy stethoscope. Style IM949, “Storm Button”, is a plastic gray “Fantastic Four” insignia, which is a costume part with a hook and loop back for adhering to a “Storm” costume (not included). Style IM316, “Contestant Number Tag”, is a 3” x 4” sheet of Tyvek with the words American Idol( printed in white inside a blue oval and black block numbers below. Style IM1335, “SpongeBob Face Mask”, is a yellow vinyl facemask depicting the cartoon character SpongeBob and is secured to the face via attached plastic glasses. The applicable subheading for style IM512, “Stethoscope”, 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. The applicable subheading for style IM949, “Storm Button”, and style IM1335, “SpongeBob Face Mask”, will be 9505.90.6000, HTS, which provides for Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other. The rate of duty will be Free. The applicable subheading for style IM316, “Contestant Number Tag”, will be 4911.99.8000, HTS, which provides for other (non-enumerated) printed matter. 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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