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N042276 N0 Ruling Active

The tariff classification of a Wax Skeleton (no item #) from China

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

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N0 N042276 (October 28, 2008)

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

Although referred to as a “Wax Skeleton”, the item is an ivory colored skull with a visible crack in the head, blue glittered eyes and nose, and black tarred teeth. It is made of 100% wax and a polyester string is attached for hanging. The item will be hung in the house to help crate a scary environment for Halloween.

CBP rationale

The applicable subheading for a Wax Skeleton (no item #) 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

N042276 October 28, 2008 CLA-2-95:OT:RR:E:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Tony To Silver Lining Limited 29 / F Paul Y Centre 51 Hung To Road, Kwun Tong, Hong Kong RE: The tariff classification of a Wax Skeleton (no item #) from China Dear Mr. To: In your letter dated October 21, 2008, you requested a tariff classification ruling. Although referred to as a “Wax Skeleton”, the item is an ivory colored skull with a visible crack in the head, blue glittered eyes and nose, and black tarred teeth. It is made of 100% wax and a polyester string is attached for hanging. The item will be hung in the house to help crate a scary environment for Halloween. The applicable subheading for a Wax Skeleton (no item #) 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 Wayne Kessler at (646) 733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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