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N003287 N0 Ruling Active

The tariff classification of a "Jokes & Gags Dorky Set" from China.

Issued November 17, 2006 by U.S. Customs and Border Protection.

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N0 N003287 (November 17, 2006)

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted a sample of a “Jokes & Gags Dorky Set” identified as item number 1380, which consists of an oversized pair of plastic black glasses with thick lenses and a pair of plastic false teeth that are packaged together for retail sale on an illustrated cardboard hang card. A person pretending to be unstylish, unattractive, or socially inept i.e., a “Dork”, will wear the thick-lens glasses and false teeth as an entertainment article.

CBP rationale

The applicable subheading for Item #1375, Jokes & Gags Giant Looks, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.

Full text

N003287 November 17, 2006 CLA-2-95:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Joann Mosqueda JA-RU, Inc. 4030 Phillips Highway Jacksonville, FL 32207 RE: The tariff classification of a “Jokes & Gags Dorky Set” from China. Dear Ms. Mosqueda: In your letter dated November 2, 2006, you requested a tariff classification ruling. You submitted a sample of a “Jokes & Gags Dorky Set” identified as item number 1380, which consists of an oversized pair of plastic black glasses with thick lenses and a pair of plastic false teeth that are packaged together for retail sale on an illustrated cardboard hang card. A person pretending to be unstylish, unattractive, or socially inept i.e., a “Dork”, will wear the thick-lens glasses and false teeth as an entertainment article. The applicable subheading for Item #1375, Jokes & Gags Giant Looks, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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