The tariff classification of a "Large Black Spider" (SKU 2374264) from China
Issued February 2, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
The “Large Black Spider” is made of 40% polyfoam (spider body), 40% polyester (fur covering the spider’s body and legs), and 20% iron which comprises the inside of the spider’s legs. The item measures approximately 88” in width x 5” in height. The spider has two bendable fangs, eight bendable legs along with two bead shaped red eyes. Although the spider has toy-like qualities, based on its large size the item is more decorative than being principally designed for amusement. The “Large Black Spider” will be used to decorate the home during the Halloween holiday to help create a scary environment.
CBP rationale
The applicable subheading for a “Large Black Spider”, (SKU 2374264) 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
N049558 February 2, 2009 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Shirley C. Schmidt Pier 1 (U.S.) Imports Inc. 100 Pier 1 Place, Level 9 Fort Worth, TX 76102 RE: The tariff classification of a “Large Black Spider” (SKU 2374264) from China Dear Ms. Schmidt: In your letter dated January 27, 2009, you requested a tariff classification ruling. The “Large Black Spider” is made of 40% polyfoam (spider body), 40% polyester (fur covering the spider’s body and legs), and 20% iron which comprises the inside of the spider’s legs. The item measures approximately 88” in width x 5” in height. The spider has two bendable fangs, eight bendable legs along with two bead shaped red eyes. Although the spider has toy-like qualities, based on its large size the item is more decorative than being principally designed for amusement. The “Large Black Spider” will be used to decorate the home during the Halloween holiday to help create a scary environment. The applicable subheading for a “Large Black Spider”, (SKU 2374264) 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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