The tariff classification of "Gift of Nothing" from China

N014746 July 26, 2007 CLA-2-95:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.2000 Mr. Joseph R. Hoffacker Barthco Trade Consultants The Naval Yard 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of “Gift of Nothing” from China Dear Mr. Hoffacker: In your letter dated July 2, 2007, on behalf of importer, Urban Outfitters, Inc., you requested a tariff classification ruling. You submitted a sample of “Gift of Nothing”, which is being returned upon your request. The “Gift of Nothing” (style # “nothing”) is comprised of see-through plastic and most closely resembles the shape of a balloon, measuring approximately 2 ½” in width x 2 ½” in length. The item is imported with a cardboard header that is entitled with the word “Nothing” and the information on the card board header describes how the meaninglessness of the item is the purpose of the item. The “Gift of Nothing” is meant to be given to a person as a joke, who, after expressing thanks for receiving the gift, is embarrassed to find the “gift” is “nothing” and that a practical joke has been played on them. The comical writing on the cardboard header is meant to enhance the amusement. The applicable subheading for the “Gift of Nothing” (style # “nothing”), 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…Other: Magic tricks and practical joke articles;”. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Wayne Kessler at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division