CBP Ruling N099918: The tariff classification of "BOOOs Bottles" from China.

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N0 N099918 (April 5, 2010)

Tariff classification

Headings: 9505

Product description

You submitted a sample of “BOOOs Bottles”, which is an assortment of two styles of a Halloween bottle decoration identified as item #94011. The first style, “RIP”, simulates an open beer bottle that is made of polyresin and “aged” to resemble old, weathered stone. The body of the beer bottle is completely encircled by a hooded grim reaper with a grinning skull face. The grim reaper holds a tombstone, marked “RIP”. The bottle measures approximately 8” in height x 2” in diameter at its flattened base. This flattened base allows the bottle to stand upright on a horizontal surface. The second style, “BAD TO THE BONE”, simulates an open beer bottle that is made of polyresin and “aged” to resemble old, weathered stone. The neck of the bottle is decorated with a skull and skeletal back bones and arms. The grinning skull is adorned with a black top hat and has empty, black eye sockets. Beneath the grinning skull are the words “BAD TO THE BONE”. The bottle measures approximately 8” in height x 2” in diameter at its flattened base. This flattened base allows the bottle to stand upright on a horizontal surface. Although shaped like and referred to as “bottles”, the “BOOOs Bottles” are not functional articles that serve as containers for the storage of liquids or for any food or drink use. Instead, the “BOOOs Bottles” simulate bottles in shape only, and are advertised, marketed and sold purely as bottle-shaped Halloween decorations that will stand upright on a flat surface, such as a window sill, to help create an eerie environment for the Halloween holiday.

CBP rationale

The applicable subheading for the “BOOOs Bottles”, identified as item #94011, 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

N099918 April 5, 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 “BOOOs Bottles” from China. Dear Ms. Tsiavos: In your letter dated March 29, 2010, you requested a tariff classification ruling. You submitted a sample of “BOOOs Bottles”, which is an assortment of two styles of a Halloween bottle decoration identified as item #94011. The first style, “RIP”, simulates an open beer bottle that is made of polyresin and “aged” to resemble old, weathered stone. The body of the beer bottle is completely encircled by a hooded grim reaper with a grinning skull face. The grim reaper holds a tombstone, marked “RIP”. The bottle measures approximately 8” in height x 2” in diameter at its flattened base. This flattened base allows the bottle to stand upright on a horizontal surface. The second style, “BAD TO THE BONE”, simulates an open beer bottle that is made of polyresin and “aged” to resemble old, weathered stone. The neck of the bottle is decorated with a skull and skeletal back bones and arms. The grinning skull is adorned with a black top hat and has empty, black eye sockets. Beneath the grinning skull are the words “BAD TO THE BONE”. The bottle measures approximately 8” in height x 2” in diameter at its flattened base. This flattened base allows the bottle to stand upright on a horizontal surface. Although shaped like and referred to as “bottles”, the “BOOOs Bottles” are not functional articles that serve as containers for the storage of liquids or for any food or drink use. Instead, the “BOOOs Bottles” simulate bottles in shape only, and are advertised, marketed and sold purely as bottle-shaped Halloween decorations that will stand upright on a flat surface, such as a window sill, to help create an eerie environment for the Halloween holiday. The applicable subheading for the “BOOOs Bottles”, identified as item #94011, 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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