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March 3, 1999

CLA-2-95:RR:NC:SP:225 D87589


TARIFF NO.: 9505.90.6000; 9801.00.1097

Mr. Ken August
Fun World
80 Voice Road
Carle Place, N.Y. 11514

RE: The tariff classification of costume fangs from China

Dear Mr. August:

In your letter dated February 2, 1999, received in this office on February 4, 1999, you requested a tariff classification ruling.

A sample of item SA-9533A, “Fangs in Mini Coffin,” was submitted with your inquiry. The product consists of two fangs, a plastic miniature coffin and two packages of a dental adhesive compound. According to your letter, the vampire fangs and adhesive substance will be imported inside the coffin which serves as a container for the fangs. The dental compound is of U.S. origin and will be exported for packaging with the vampire fangs in China. Upon importation, the product will be incorpor-ated with a “Halloween Vampire Makeup Kit.” It is intended that one would use the fangs in dressing up as a vampire.

The applicable subheading for the “Fangs in Mini Coffin,” item SA-9533A, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), 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.

Provided the documentary requirements of 19 CFR 10.1 are satisfied, the applicable subheading for the dental adhesive compound will be 9801.00.1097, Harmonized Tariff Schedule of the United States (HTS), which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: other: other. Products in subheading 9801.00.1097 are free of duty.

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 Alice J. Wong at 212-637-7028.


Robert B. Swierupski

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