CLA-2-95:OT:RR:NC:N4:425
Mr. Ken Park
Amscan Inc
1 Celebration Square
100 Tice Blvd Woodcliff Lake, NJ 07677
RE: The tariff classification of a costume accessory from China.
Dear Mr. Park:
In your letter dated July 24, 2024, you requested a tariff classification ruling.
You submitted a sample of an item identified as an Easter Bunny Interactive Hat, item number 3903841, which consists of a polyester plush knit headpiece with long rabbit ears. The headpiece features two hanging “arms” about 13 inches long on both sides. At the end of each arm, there is a manual hand pump concealed inside the arm that allows the approximately 8” ears to stand straight up when squeezed by the user. Upon releasing the hand pump, the ears move down. Although you refer to this headpiece as a hat, the headpiece is non-durable and, if functional at all, its decorative nature clearly predominates over any utilitarian purpose.
The applicable subheading for the Easter Bunny Interactive Hat, item number 3903841,will be 9505.90.6000, 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: 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 at https://hts.usitc.gov/.
Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division