NY N339913: The tariff classification of a mask kit from China.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

N339913 

May 22, 2024 

CLA-2-95:OT:RR:NC:N4:425

CATEGORY: Classification

TARIFF NO.: 9505.90.6000

Ms. Shirley Moore
Moore Customs Brokers Inc.
335 N. Oakland CircleMcDonough, GA 30253

RE:  The tariff classification of a mask kit from China.

Dear Ms. Moore:

In your letter dated May 4, 2024, you requested a tariff classification ruling on behalf of your client, Clockwork Soldier LTD.

You submitted a sample of an item identified as WORLD-19-MASKS, Make Your Own Jungle Animal Masks, which consist of a kit to make four animal masks including lion, tiger, monkey, and giraffe. Each mask has a three-dimensional nose that attaches to create the jungle character. Pre-cut and scored card pieces to fold and slot together. No glue or scissors needed. Elastic straps are already attached to hold the masks in place. A helpful activity sheet is included.

The applicable subheading for the WORLD-19-MASKS, Make Your Own Jungle Animal Masks, 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/.

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 sandra.carlson@cbp.dhs.gov.

Sincerely, 

Steven A. Mack 
Director 
National Commodity Specialist Division