CLA-2-95:RR:NC:SP:225 H88793
Mr. Ryan McClure
Creata Promotion
865 South Figueroa Street
Suite 1300
Los Angeles, CA 90017
RE: The tariff classification of McCoasters, Character Paper Clips, Ronald McDonald™ Stencil, Straw Slip-Ons and Magic Cards from China.
Dear Mr. McClure:
In your letter dated February 14, 2002, you requested a tariff classification ruling.
You submitted the following samples:
McCoasters consists of four circular shaped plastic coasters that measure approximately 3-1/2” in diameter and feature depictions of McDonald’s cartoon characters on them. The coasters are designed for children aged three years and older and are packed in a cardboard box.
Character Paper Clips consists of two plastic paper clips that measure approximately 2-1/2” in height and 2” in width and are molded in the shape of McDonald’s cartoon characters.
Ronald McDonald™ Stencil consists of two red square shaped plastic stencils that measure approximately 2-3/4” on all sides and depict the face of Ronald McDonald.™
Straw Slip-Ons consists of orange and purple colored plastic slip-ons used to place over a drinking straw. Each slip-on is molded in the shape of a McDonald’s cartoon character and can be reused.
Magic Cards consists of two rectangular shaped holographic paper cards depicting McDonald’s cartoon characters that measure approximately 3-1/2” in height and 2-1/4” in weight and fit inside their own individual paper sleeves. When the cards are slowly pulled from inside their sleeves, the cards change color.
The applicable subheading for the McCoasters will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: other, other. The rate of duty will be 3.4% ad valorem
The applicable subheading for the Character Paper Clips will be 3926.10.0000, HTS, which provides for other articles of plastics...office or school supplies. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the Ronald McDonald™ Stencil will be 9503.90.0080, HTS, which provides for other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other. The rate of duty will be free.
The applicable subheading for the Straw Slip-Ons will be 9503.90.0080, HTS, which provides for other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other. The rate of duty will be free.
The applicable subheading for the Magic Cards will be 9505.90.2000, HTS, which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof. The rate of duty will be free.
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 Alice Wong at 646-733-3026.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division