N328700

N328700 October 28, 2022 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Ken Park Amscan Inc. 100 Tice Blvd. Woodcliff Lake, NJ 07677 RE: The tariff classification of a Halloween fortune wheel of fate from China Dear Mr. Park: In your letter dated October 11, 2022, you requested a tariff classification ruling. A photograph and description of item number 244557, “Vintage Halloween Wheel of Fate Standing Sign”, was submitted with your inquiry. The item is a free-standing cardboard fortune-telling sign measuring 18” tall by 12.5” wide with a spinning disk in the center. The sign depicts a witch pointing to the disk from above with the printed phrases “WHEEL of FATE” and “Ask the WHEEL a QUESTION”. Players ask a question and spin the wheel to receive their fortuitous answer that appears beneath the witch’s hand when the wheel stops spinning. The disk contains 3 positive, 3 negative and 2 neutral answers. The wheel of fate is principally designed for the amusement of children 8 years of age and older. You suggest classification of the “Vintage Halloween Wheel of Fate Standing Sign” as a toy under 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for the “Vintage Halloween Wheel of Fate Standing Sign”, item number 244557, will be 9503.00.0073, 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 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 Roseanne Murphy at roseanne.j.murphy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division