The Tariff Classification of Easter Water Balls

NY C88744 June 22, 1998 CLA-2-95:RR:NC:SP:225 C88744 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 9208 Nohemy Valdivieso Nohemy Customs Broker, Inc. 11222 La Cienega Blvd. Ste. 135 Inglewood, CA 90304 RE: The Tariff Classification of Easter Water Balls Dear Mr. Valdivieso: In your letter dated June 4,1998 you requested a tariff classification ruling on behalf of your client Novelino, Inc. The instant products are Water Balls with an Easter motif. Each has the same motif, the only difference is that one has a wind up music mechanism in the polyresin base and the other does not. Your musical water ball, item # C50872, is returned as requested. As a result of Midwest of Cannon Falls, consideration must be given to the possibility of classification within Heading 9505. In the Informed Compliance Handbook, Classification of Festive Articles, Easter was listed as an accepted holiday. Easter rabbits and Easter eggs are accepted motif. Prior to Midwest it had been the practice of the United States Customs Service to classify music boxes in Heading 9208. The logic of the Customs' position is quite clearly laid out in HQ 955574, dated June 03, 1994. The issue of the impact of Midwest of Cannon Falls on water balls is presently in front of Headquarters. Therefore, we will not rule on that item. For entry purposes, the Musical Water Ball should be entered in Heading 9208. The applicable subheading for the Easter Water Ball without music will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles,....: 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 J. Wong at (212) 466-5538. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division