CLA-2-95 OT:RR:NC:N4:425
Ms. Lucia Chiu Yi Wong
Westminster, Inc.
159 Armour Drive N.E.
Atlanta, GA 30324
RE: The tariff classification of a Radio Controlled Whoopee Cushion from China.
Dear Ms. Wong:
In your letter dated July 7, 2009 you requested a tariff classification ruling.
Item number 3986, Radio Controlled Whoopee Cushion, is an electronic variant of the traditional whoopee cushion, which is a practical joke article that produces a noise resembling human flatulence when sat upon. The Radio Controlled Whoopee Cushion updates this concept by allowing the cushion (actually four triple “AAA” batteries encased in a plastic receiver that measures approximately 1-1/2” in height x 3-1/2” in width x 4-1/2” in length) to be placed under a seat cushion, a chair or table and be activated by a wireless remote control device. The wireless remote control device is powered by one twelve volt battery (included) and has a range up to fifty feet.
The Radio Controlled Whoopee Cushion is intended for use strictly as a practical joke article, which causes humor by placing an individual at a disadvantage through a trick or a prank.
The applicable subheading for the Radio Controlled Whoopee Cushion 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; parts and accessories thereof: Other: Magic tricks and practical joke articles; parts and accessories thereof." 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