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 > 2005 NY Rulings > NY L82866 - NY L82928 > NY L82868

Previous Ruling Next Ruling
NY L82868

April 4, 2005

CLA-2-95:RR:NC:SP:225 L82868


TARIFF NO.: 9505.90.6000

Mr. Randy Williams
Seasons USA, Inc.
18644 E. Powers Lane
Aurora, CO 80015

RE: The tariff classification of a Happy Witch Loot Scoop from China.

Dear Mr. Williams:

In your letter dated February 20, 2005, you requested a tariff classification ruling.

You submitted a sample of a Happy Witch Loot Scoop identified as style number CD011. The item consists of a 12” plastic handle with a textile representation of a conical witch’s hat, with a suspended sack that resembles a three-dimensional green head with an imprinted witch’s face at its end. The sack measures approximately 7” in diameter and 15” in depth. The item’s intended use is by a small child whereby the child in costume visits their neighbors and, in extending the "loot scoop", receives a small "treat" such as candy, in recognition of their dressing up for Halloween.

Your sample is being returned as requested.

The applicable subheading for the Happy Witch Loot Scoop identified as style number CD011 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: