CBP Ruling N162276 — The tariff classification of a Butterfly Wings & Wand Set from China

Tariff classification

Headings: 9505

Product description

You are requesting the tariff classification on a Butterfly Wings & Wand Set, style WWP. The set consists of mesh textile wings that measure approximately 14” in height and 11” across, a textile toy wand and a textile head band. All three parts of the set are packaged in a sheer pink drawstring bag trimmed with feathers. The pink mesh wings are outlined in wire to retain their shape and are decorated with silver sparkles. The wings have elastic bands in back for securing to the shoulders. The toy wand measures approximately 14” in length, has a pink satin covered handle and a pink mesh butterfly on top that is adorned by silver glitter, a fake center jewel and pink ribbon streamers. The head band is pink satin with a butterfly appliqué that is exactly the same as the butterfly on the toy wand. The item cannot be classified as an outfit, as an angel does not represent a person, profession, work or recreation. Therefore, the item will be classified as a costume.

CBP rationale

The applicable subheading for the Butterfly Wings & Wand Set, style WWP, 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

N162276 May 23, 2011 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Sean Schipper Aeromax, Inc. 28W079 Industrial Ave Lake Barrington, IL 60010 RE: The tariff classification of a Butterfly Wings & Wand Set from China Dear Mr. Schipper: In your letter dated April 19, 2011, you requested a tariff classification ruling. You are requesting the tariff classification on a Butterfly Wings & Wand Set, style WWP. The set consists of mesh textile wings that measure approximately 14” in height and 11” across, a textile toy wand and a textile head band. All three parts of the set are packaged in a sheer pink drawstring bag trimmed with feathers. The pink mesh wings are outlined in wire to retain their shape and are decorated with silver sparkles. The wings have elastic bands in back for securing to the shoulders. The toy wand measures approximately 14” in length, has a pink satin covered handle and a pink mesh butterfly on top that is adorned by silver glitter, a fake center jewel and pink ribbon streamers. The head band is pink satin with a butterfly appliqué that is exactly the same as the butterfly on the toy wand. The item cannot be classified as an outfit, as an angel does not represent a person, profession, work or recreation. Therefore, the item will be classified as a costume. The applicable subheading for the Butterfly Wings & Wand Set, style WWP, 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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