The tariff classification of a Halloween Splatter Parts Assortment from China.

NY R04787 September 7, 2006 CLA-2-95:RR:E:NC:SP:225 R04787 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Mr. Troy D. Crago Atico International (USA), Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a Halloween Splatter Parts Assortment from China. Dear Mr. Crago: In your letter dated August 31, 2006, you requested a tariff classification ruling. You submitted a photograph of Halloween Splatter Parts Assortment identified as item number A079KA00014, which consists of four fake body parts (a thumb, a tongue, a nose and a hand) packaged on a blister card. Each body part is made of thermal plastic rubber (PVC) and measures approximately 1-1/2” in width and 2-3/4” in length. Although referenced with Halloween, these fake body parts are not decorative but designed for touching and for playing with as part of morbid amusement all year long, not just on the holiday, and will be classified as toys. The applicable subheading for the Halloween Splatter Parts Assortment identified as item number A079KA00014 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other. 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division