CLA-2-95:OT:RR:NC:N4:424
Mr. Darrell Sekin, Jr.
DJS International Services, Inc.
4215 Gateway Drive, Suite 100
Colleyville, TX 76034
RE: The tariff classification of the “My Pet Firefly” from China
Dear Mr. Sekin:
In your letter dated June 14, 2011, you requested a tariff classification ruling on behalf of Gemmy Industries Corp.
A sample of the “My Pet Firefly” was submitted with your inquiry. The item consists of a small representation of a firefly that emits a green flickering light and flies around inside a glass jar when it is tapped. Tapping on the jar a number of times causes the firefly to react differently. The jar’s lid contains the batteries and electrical components which make the firefly move. The firefly, which is approximately 2” in length and has an amusing expression on its face, is powered by a small thin, nearly invisible, wire that provides the ability to make it fly and bounce around inside the jar like a real insect.
You suggest that the “My Pet Firefly” is appropriately classified under subheading 9505.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), as a magic trick and practical joke article. However, that provision is not appropriate. It is not a practical joke article because the item does not “place an individual at a humorous disadvantage.” It is not a magic trick because it is not used in the performance of magic. The aforementioned subheading does not embrace articles that are merely novel or surprising in their operation.
However, this office agrees that the item is designed for the amusement of persons. The “My Pet Firefly” will provide frivolous amusement to those tapping on the jar, watching the firefly move erratically in the jar as it makes tapping noises against the glass in a realistic manner.
The applicable subheading for the “My Pet Firefly” will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” 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 James Forkan at (646) 733-3025.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division