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The tariff classification of Clip On Devil Horns from China.
Issued February 10, 2010 by U.S. Customs and Border Protection.
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Copies to clipboardN0 N093597 (February 10, 2010)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
You submitted a sample of Clip On Devil Horns identified as item #8013. The red horns are made of plastic with a metal clasp and are decorated with red glitter. The horns measure approximately 1-1/2” in height x 1-1/2” in diameter at their base. Although the Clip On Devil Horns attach to the hair, they are not designed to hold the hair in place. Instead, the clip-on clasp serves only to anchor the devil horns to the hair, so that the horns seem to protrude from the wearer’s head. As the attached color advertising insert indicates, the Clip On Devil Horns are advertised, marketed and sold for Halloween use for a person portraying a devil.
CBP rationale
The applicable subheading for the Clip On Devil Horns identified as item #8013 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
N093597 February 10, 2010 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Irene Tsiavos Fun?World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of Clip On Devil Horns from China. Dear Ms. Tsiavos: In your letter dated February 3, 2010, you requested a tariff classification ruling. You submitted a sample of Clip On Devil Horns identified as item #8013. The red horns are made of plastic with a metal clasp and are decorated with red glitter. The horns measure approximately 1-1/2” in height x 1-1/2” in diameter at their base. Although the Clip On Devil Horns attach to the hair, they are not designed to hold the hair in place. Instead, the clip-on clasp serves only to anchor the devil horns to the hair, so that the horns seem to protrude from the wearer’s head. As the attached color advertising insert indicates, the Clip On Devil Horns are advertised, marketed and sold for Halloween use for a person portraying a devil. The applicable subheading for the Clip On Devil Horns identified as item #8013 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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