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

NY R04788 September 8, 2006 CLA-2-95:RR:E:NC:SP:225 R04788 CATEGORY: Classification TARIFF NO.: 9503.90.0080; 3926.90.9880 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 a Halloween Splatter Parts Assortment identified as item number A079KA00012, which consists of ten miniature “body parts” (a brain, an eyeball, a heart, a stomach, a spleen, intestines, kidneys, a pancreas, a liver and lungs) packaged in a polypropylene plastic fish bowl display. The “body parts” are made of thermal plastic rubber (PVC). Although sold at Halloween, these fake body parts are not decorative but squishy toys 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. Although packaged with the “body parts”, the plastic fish bowl is not considered the normal and usual packaging for the “body parts” and will be classified in its own respective tariff heading. The applicable subheading for the “body parts” of the Halloween Splatter Parts Assortment identified as item number A079KA00012 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. The applicable subheading for the fish bowl of the Halloween Splatter Monster Heads Assortment identified as item number A079KA00002 will be 3926.90.9880, HTSUS, which provides for "Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other, Other." The rate of duty will be 5.3 percent ad valorem. 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