CLA-2-39:OT:RR:NC:SP:221
Ms. Sandy Wieckowski
Expediters Tradewin, LLC
11101 Metro Airport Center Drive
Building M2, Suite 110
Romulus, MI 48174
RE: The tariff classification of plastic drinking straws from China.
Dear Ms. Wieckowski:
In your letter dated May 9, 2008, on behalf of Hallmark Cards, Inc., you requested a tariff classification ruling.
Three samples were provided with your letter. Item SKU #1FVT1223, identified as “Fun Straws,” is an assortment of four reusable novelty drinking straws. The straws are made of polyvinyl chloride (PVC) plastic. Each straw has three loops and a removable novelty plastic disc that features a picture of a licensed character. Item SKU #1TPG7372 is a package of eight “Parasol Straws.” These straws are composed of polyethylene plastic, and each straw has a parasol attached, similar to a drink umbrella parasol. Item SKU #1TPG2898 is a package of twelve “Pizza Party Medallion Straws.” These straws are composed of polyethylene plastic, and each straw is threaded through a paperboard disc printed with a picture of a pizza chef.
You suggest classification in chapter 95 of the Harmonized Tariff Schedule of the United States (HTSUS) as party favors. The straws, though having a novelty design, are utilitarian articles used in food service. The parasol straws and pizza party medallion straws are disposable articles with a party theme such as are used to coordinate with other disposable party tableware such as paper plates, cups and napkins. You also suggest classification in chapter 95 as toys. The straws are functional articles with no play value.
The applicable subheading for the polyethylene parasol straws (SKU #1TPG7372) and pizza party medallion straws (SKU #1TPG2898) will be 3917.32.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics…other tubes, pipes and hoses…other, not reinforced or otherwise combined with other materials, without fittings, of polyethylene. The rate of duty will be 3.1 percent ad valorem.
The applicable subheading for the polyvinyl chloride novelty fun straws (SKU #1FVT1223) will be 3917.32.0010, HTSUS, which provides for tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics…other tubes, pipes and hoses…other, not reinforced or otherwise combined with other materials, without fittings, of polyvinyl chloride. The rate of duty will be 3.1 percent ad valorem.
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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division