The tariff classification of fake teeth from China.

N253249 May 16, 2014 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Joann Mosqueda JA-RU Inc. 4030 Phillips Highway Jacksonville, FL 32207 RE: The tariff classification of fake teeth from China. Dear Ms. Mosqueda: In your letter dated April 28, 2014, you requested a tariff classification ruling. The submitted sample, “Jokes & Gags Funny Teeth”, identified as item number 1369, consists of two pairs of fake teeth packaged together for retail sale on a hang card. The teeth portray partial upper front sets of teeth that are designed for wear over the individual’s front teeth. When worn, the teeth give the wearer the appearance of having crooked, oversized, and decayed teeth. The applicable subheading for item number 1369 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division