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The tariff classification of a Halloween Head and Tail Set from China.
Issued April 8, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N158500 (April 8, 2011)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
You submitted a sample of a Halloween Head and Tail Set, identified as item #PT50205-1, which consists of a textile bunny ears headband, a textile bunny tail and a textile bowtie attached to a cardboard hangtag. The pink and white textile bunny ears are made of polyester fiber and are permanently attached to a rigid plastic horseshoe-shaped headband covered in pink polyester fiber. The bunny ears measure approximately 6-1/2” in length and have a plastic stiffener inside each ear to keep the ears erect. The pink bunny tail is made of polyester fiber and measures approximately 3-1/2” in diameter. The tail is stuffed to maintain its pumped up shape. The bowtie is made of polyester fiber and has an attached pink elastic band for securing to the neck.
CBP rationale
The applicable subheading for the Halloween Head and Tail Set, identified as item #PT50205-1, 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
N158500 April 8, 2011 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Eva Leung Tom’s Toy International (HK) Limited Room 5 & 6, 6th Floor Concordia Plaza, No. 1 Science Museum Road Tsimshatsui East, Kowloon, Hong Kong RE: The tariff classification of a Halloween Head and Tail Set from China. Dear Ms. Leung: In your letter dated April 1, 2011, you requested a tariff classification ruling. You submitted a sample of a Halloween Head and Tail Set, identified as item #PT50205-1, which consists of a textile bunny ears headband, a textile bunny tail and a textile bowtie attached to a cardboard hangtag. The pink and white textile bunny ears are made of polyester fiber and are permanently attached to a rigid plastic horseshoe-shaped headband covered in pink polyester fiber. The bunny ears measure approximately 6-1/2” in length and have a plastic stiffener inside each ear to keep the ears erect. The pink bunny tail is made of polyester fiber and measures approximately 3-1/2” in diameter. The tail is stuffed to maintain its pumped up shape. The bowtie is made of polyester fiber and has an attached pink elastic band for securing to the neck. The applicable subheading for the Halloween Head and Tail Set, identified as item #PT50205-1, 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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