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The tariff classification of various Whoopee Cushions from China.
Issued February 26, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N095257 (February 26, 2010)
Tariff classification
HTS codes: 9505.90.2000
Headings: 9505
Product description
You submitted an assortment of whoopee cushions, which are practical joke articles that produce a noise resembling human flatulence when sat upon. Item numbers 325, 326, and 327, are self-inflating Whoopee Cushions, which re-inflate on their own. Item numbers 1373 and 81371 are traditional whoopee cushions that are inflated by blowing into them. These various Whoopee Cushions are intended for use strictly as practical joke articles, which cause humor by placing an individual at a disadvantage through a trick or a prank.
CBP rationale
The applicable subheading for the various Whoopee Cushions will be 9505.90.2000, 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: Magic tricks and practical joke articles; parts and accessories thereof.
Full text
N095257 February 26, 2010 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.2000 Ms. Joann Mosqueda Ja-Ru, Inc. 4030 Phillips Highway Jacksonville, FL 32207 RE: The tariff classification of various Whoopee Cushions from China. Dear Ms. Mosqueda: In your letter dated February 18, 2010, you requested a tariff classification ruling. You submitted an assortment of whoopee cushions, which are practical joke articles that produce a noise resembling human flatulence when sat upon. Item numbers 325, 326, and 327, are self-inflating Whoopee Cushions, which re-inflate on their own. Item numbers 1373 and 81371 are traditional whoopee cushions that are inflated by blowing into them. These various Whoopee Cushions are intended for use strictly as practical joke articles, which cause humor by placing an individual at a disadvantage through a trick or a prank. The applicable subheading for the various Whoopee Cushions will be 9505.90.2000, 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: Magic tricks and practical joke articles; parts and accessories thereof." 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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