CLA-2-3604:OT:RR:NC:N2:237
Ms. Jennifer Broome
Richard Murray & Co.., Inc.
109 North Conception Street
P.O. Drawer 30
Mobile, Alabama 36601
RE: The tariff classification of black snake and glow worm Class 1.4G fireworks from China.
Dear Ms. Broome:
In your letter dated July 9, 2010, on behalf of American Promotional Events (TNT Fireworks), you requested a tariff classification ruling. You submitted a U.S. Department of Transportation (DOT) Approval for Transportation dated July 11, 2007 for TNT CP1051 Assorted Color Snakes Fireworks Class 1.4G, various descriptive letters and a sample. Your sample is being returned.
TNT Item# CP1051 Assorted Color Snakes consists of 5 small disc-shaped pellets, made from a pressed pyrotechnical composition, packed in a small printed paperboard box labeled Caution Flammable on 4 sides. Each pellet weighs 0.75 grams and measures 7/16 inches in diameter by 3/16 inches in height. When placed on the ground and lit, the pellet burns, produces smoke and a snake-like ash that expands in length as the pellet is consumed. TNT Assorted Color Snakes are imported in retail size cellophane bags containing 8 small boxes (of 5 pellets each) in four styles: Item# CP1051A TNT Glow Worms, Item# CP1051B TNT Magic Black Snakes, Item# CP1051C TNT Magic Colored Snakes and Item# CP1051D TNT Fun Color Snakes.
In your correspondence you suggest classification in subheading 9505.90.2000/6000, HTSUS, which provides for festival, carnival or other entertainment articles, including magic tricks and practical joke articles; or alternatively, subheading 3604.10.9050, which provides for other fireworks (i.e. other than Class 1.4G). Although headings 9505 and 3604 both provide for articles for entertainment or amusement, your article based on a pyrotechnic composition is more specifically described in heading 3604 which covers fireworks and other pyrotechnic articles intended for amusement. Within subheading 3604.10.90, HTSUS, distinction is made between Class 1.4G (Class C consumer fireworks) in subheading 3604.10.9010, HTSUS, and other fireworks (pyrotechnic toys) in subheading 3604.10.9050, HTSUS.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). The EN to Heading 36.04 (1) is applicable to your product and provides for: (a) Fireworks (bombs, fuses, maroons, jets, candles, luminous torches, Bengal matches and lights, etc.) the purpose of which is to provide entertainment through the acoustic, luminous or smoke producing effects of their combustion; and (b) Pyrotechnic toys, such as caps for toy pistols, magic candles and snaps for Christmas crackers. The combustion of these pyrotechnic toys causes only limited effects. A clear distinction may be made between fireworks designed to be placed on the ground, lit and then viewed at a safe distance, compared to pyrotechnic toys designed to be handheld. Your product consist of pellets which are designed to be placed on the ground, lit and then viewed at a safe distance as they burn, produce smoke and a snake-like ash as the pellet is consumed. Your product is more specifically described under fireworks.
The Consumer Product Safety Commission (CPSC) regulates the admissibility of consumer fireworks. CPSC Fireworks Publication No. 12 Published in June 2009 defines consumer fireworks, formerly known as Class C fireworks (currently Class 1.4G), as common fireworks and firecrackers sold for consumer use. Consumer fireworks include shells and mortars, multiple tube devices, Roman Candles, rockets, sparklers, firecrackers with no more than 50 milligrams of powder and novelty items such as snakes, airplanes, ground spinners, helicopters, fountains, and party poppers. CPSC Publication No. 12 specifically identifies snakes as an example of consumer fireworks (Class 1.4G). Furthermore, your DOT Approval for Transportation dated July 11, 2007 classifies TNT CP1051 Assorted Color Snakes as Fireworks Class 1.4G.
The applicable subheading for the TNT CP1051 Assorted Color Snakes will be 3604.10.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Fireworks: Other: Class 1.4G (Class C). The rate of duty will be 5.3% ad valorem.
This ruling applies to the classification of the merchandise and not its admissibility under the terms of CPSC standards. You are advised to contact the Consumer Product Safety Commission, Washington, D.C. 20207-0001 (or your local CPSC office) to determine if the articles comply with pertinent safety standard regulations. The contact number for the agency is (301) 504-7913.
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 Frank Cantone at (646) 733-3038.
Sincerely,
Robert B. Swierupski
Director