CLA-2-95:OT:RR:NC:N4:424
Ms. Peggy O’Brien
Amscan, Inc.
25 Green Pond Rd., Suite 1
Rockaway, NJ 07866
RE: The tariff classification of four canes from China
Dear Ms. O’Brien:
In your letter dated March 7, 2016, you requested a tariff classification ruling.
Samples of four canes were submitted with your inquiry and will be returned under separate cover. The Over the Hill Cane comes in two variants, for both a man and a woman. Item #21444, is constructed of thin plastic and has a squeaker on the tip of the cane. It also has various articles attached throughout the length of the cane, such as dentures, a magnifying glass, a prescription pill bottle, a horn, and a sign with a silhouette of man hunched over with a cane with the caption “Over the Hill XING”. Item #210325 is similarly constructed but is intended for a woman. Attached to the cane is a magnifying glass, a woman's knee-high pantyhose, a “Dirty Old Man Repellant” spray bottle, a horn, and a sign with a silhouette of woman hunched over with a cane with the caption “Old Lady XING”. Item #840645, Old School Pimp Stick, is a plastic cane with a handle in the shape of a dollar sign with diamond-like bezels. Item #840321 Bamboo Cane, is a hollow bamboo cane with a curved handle measuring 36 ½" in height.
In your request, you suggest that all four canes are toys and that they are not intended to assist a person in walking, are flimsily made and designed for novelty use. This office agrees that the Over the Hill Canes and the Old School Pimp Stick are toys principally designed for amusement. They are all imitations of real canes that are flimsily made and used for amusement purposes.
However, there is nothing inherently amusing with regards to the Bamboo Cane, nor is it recognizable as an imitation cane. The Bamboo Cane is fairly well-made and can be used as a walking stick. Note 1(h) to Chapter 95 excludes “Walking-sticks, whips, riding-crops or the like (heading 6602).” Therefore, classification of the Bamboo Cane in Chapter 95 is precluded.
The applicable subheading for the two Over the Hill Canes and the Old School Pimp Stick will be 9503.00.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be Free.
The applicable subheading for the Bamboo Cane will be 6602.00.0000, HTSUS, which provides for walking-sticks, seat-sticks, whips, riding-crops, and the like. The duty rate will be 4% 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 https://hts.usitc.gov/current.
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 James Forkan at [email protected].
Sincerely,
Deborah Marinucci
Acting Director
National Commodity Specialist Division