The tariff classification of a clip-on whoopee cushion from China.

N338979 April 1, 2024 CLA-2-95:OT:RR:NC:N4: 425 CATEGORY: Classification TARIFF NO.: 9505.90.2000 Ms. Keren Corona Jaru Inc 12901 Flagler Center Blvd.Jacksonville, FL 32258 RE:  The tariff classification of a clip-on whoopee cushion from China. Dear Ms. Corona: In your letter dated March 19, 2024, you requested a tariff classification ruling. You submitted a photograph and detailed description of an item identified as the Flarp Whoopee Clip-on, item number 326, which consists of an approximately 4” diameter self-inflating whoopee cushion which includes a plastic carry clip attached to the cushion by a few links of metal chain. Whoopee cushions are practical joke articles that produce a noise resembling human flatulence when sat upon. This item is intended for use strictly as a practical joke article, which causes humor by placing an individual at a disadvantage through a trick or a prank. The plastic carry clip is intended to make the item portable and can be clipped onto belts, backpacks, etc. The applicable subheading for the Flarp Whoopee Clip-on, item number 326, 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division