United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J87300 - NY J87354 > NY J87349

Previous Ruling Next Ruling
NY J87349

July 22, 2003

CLA-2-95:RR:NC:SP:225 J87349


TARIFF NO.: 9505.90.6000

Mr. Brian White
Williams-Sonoma, Inc.
151 Union Street, 7th Floor
San Francisco, CA 94111

RE: The tariff classification of a “Reindeer Antler” from China.

Dear Mr. White:

In your letter dated July 3, 2003, you requested a tariff classification ruling.

You submitted a sample of a “Reindeer Antler” identified as SKU 4804993. The item is a decorative headband that consists of a rigid plastic horseshoe-shaped brown headband with two attached “deer antlers.” The deer antlers measure approximately 6-1/2 inches in height and 2-1/4 inches in width (at their widest width). The headband is constructed of plastic that is covered with cotton corduroy and the antlers are filled with polyester fiber filling. The item is designed for use as a costume.

Although you suggest classification of the “Reindeer Antler” under 9505.10.5020 of the Harmonized Tariff Schedule (HTS) as a Christmas article, there is nothing inherently Christmas about deer antlers. The submitted sample is merely a pair of generic deer antlers that can be worn as a costume any time of the year, and will be classified accordingly under 9505.90.6000, HTS.

Your sample is being returned as requested.

The applicable subheading for the “Reindeer Antler” identified as SKU 4804993 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.

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 Wong at 646-733-3026.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: