9505.90.20.00 - Magic tricks and practical joke articles; parts and accessories thereof

This HTS subheading, 9505.90.20.00, specifically classifies articles intended for amusement and entertainment, focusing on those designed for "magic tricks and practical joke articles." This encompasses a broad range of items whose primary purpose is to deceive, surprise, or entertain through illusion or jest. Examples include items used in conjuring performances, such as false bottoms, trick cards, vanishing devices, and related props. It also covers a wide array of practical joke items, such as fake insects, disappearing ink, squirting flowers, and novelty items designed to elicit a humorous reaction. Parts and accessories specifically designed for these magic tricks and practical joke articles are also included.

When classifying under this subheading, it is important to distinguish it from its sibling categories. Unlike 9505.90.40.00, which covers festive and carnival items like confetti, party favors, and noisemakers, this subheading is distinct in its focus on the performance of illusions or the execution of pranks. The primary function here is entertainment through trickery, rather than general festive adornment or sound-making devices. Furthermore, the "Other" category (9505.90.60.00) serves as a residual for festive, carnival, or other entertainment articles that do not fit into the more specific magic trick/practical joke or confetti/favor categories.

As 9505.90.20.00 is a leaf node within the HTS structure, there are no further subcategories. Classification within this code relies on the core definition of magic tricks and practical joke articles, along with their specific parts and accessories. The key determinant for inclusion is the intended use and function of the article for creating illusions or perpetrating harmless jests.