N022323 N0 Ruling Active

The tariff classification of a Christmas Disney Character Drummer (item #A073ZA00624) from China

Issued January 28, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

The Christmas Disney Character Drummer (item #A073ZA00624) measures approximately 4.5” in height. The item is comprised of 90% plastic and 10% electronic components. The item is powered by two double “A” batteries (not included) and must be turned to “on” using the on/off button located at the front of the item. The Christmas Disney Character Drummer is imported in four designs, Mickey Mouse, Minnie Mouse, Winnie the Pooh and Tigger. All of the designs feature the Disney character wearing a Santa Hat. Once the item is turned “on”, the animated arms drum in time to four played Christmas tunes, which include, Jingle Bells, Joy to the world, The First Noel, and Silent Night. The Christmas Disney Character Drummer (item #A073ZA00624) is purely decorative and will be used to decorate the home during the Christmas holiday.

CBP rationale

The applicable subheading for a Christmas Disney Character Drummer (item #A073ZA00624) will be 9505.10.2500, 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: Christmas ornaments: Other: Other.

Full text

N022323 January 28, 2008 CLA-2-95:OT:RR:E:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Troy Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a Christmas Disney Character Drummer (item #A073ZA00624) from China Dear Mr. Crago: In your letter dated January 23, 2008, you requested a tariff classification ruling. The Christmas Disney Character Drummer (item #A073ZA00624) measures approximately 4.5” in height. The item is comprised of 90% plastic and 10% electronic components. The item is powered by two double “A” batteries (not included) and must be turned to “on” using the on/off button located at the front of the item. The Christmas Disney Character Drummer is imported in four designs, Mickey Mouse, Minnie Mouse, Winnie the Pooh and Tigger. All of the designs feature the Disney character wearing a Santa Hat. Once the item is turned “on”, the animated arms drum in time to four played Christmas tunes, which include, Jingle Bells, Joy to the world, The First Noel, and Silent Night. The Christmas Disney Character Drummer (item #A073ZA00624) is purely decorative and will be used to decorate the home during the Christmas holiday. The applicable subheading for a Christmas Disney Character Drummer (item #A073ZA00624) will be 9505.10.2500, 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: Christmas ornaments: 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 Wayne Kessler at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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