CLA-2-95:OT:RR:NC:N4:425
Ms. Marissa Sanders
Pier 1 Imports
P.O. Box 961020
100 Pier 1 Place, Level 9
Fort Worth, TX 76161-0020
RE: The tariff classification of Christmas Crackers from an unknown country.
Dear Ms. Sanders:
In your letter dated May 7, 2014, you requested a tariff classification ruling.
You have submitted samples of five styles of Christmas Crackers, identified as VIN: 19651, VIN: 19650, VIN: 19654, SKU: 2828674 and SKU: 2834788. While each item features different colors and designs on the outside, all are constructed the same. The samples consist of small decorated cardboard tubes that give the appearance of being made of paper twisted closed at both ends. When the tabs at both ends are pulled simultaneously, a small explosive “pop” is heard. Although these samples are unfilled, small trinkets or gifts would normally fall out when both tabs are pulled apart. The Christmas Crackers will be marketed and sold only for Christmas.
Your samples will be returned as requested.
The applicable subheading for the Christmas Crackers will be 9505.10.2500, 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: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be Free.
Your merchandise may be subject to prohibition and recall under the laws and regulations administered by the CPSC. You are advised to contact the CPSC to determine if your merchandise complies with pertinent safety standards and regulations. Import compliance information may be obtained by contacting the Office of Compliance, Consumer Product Safety Commission, 4330 East West Highway, Bethesda MD 20814-4408, by calling (301) 504-7912 or by e-mail contact through their website at www.cpsc.gov.
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 Wayne Kessler at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division