CLA-2-46:OT:RR:NC:2:230
Mr. Terrence O’Neill
Maersk Customs Services Inc.
680 Knox Street Suite 200
Torrence, CA 90502
RE: The tariff classification of patriotic indoor/outdoor bunting, bows and a plastic pail and shovel from China
Dear Mr. O’Neill:
In your letter dated June 8, 2009, you requested a tariff classification ruling on behalf of your client Amscan, Inc.
The ruling was requested on the following articles: bunting, bows and a plastic pail and shovel. Samples were submitted for our examination which will be returned to you as requested. The decorative buntings and bows are designed in a red, white and blue patriotic theme and come in two different styles and sizes.
The first banner style (item #247943) is a rectangular shaped bunting made of red, white and blue plastic strips. The strips are approximately 100 mm wide and flocked on one side. The three colored strips are placed side by side and sewn together forming a bunting which measures approximately 24 inch long. The bunting is designed with grommet holes along the top and sides to allow it to be hung with nails or wire. There is a metal lobster claw ring slipped through the top grommets to create a pleated fan look when the bunting is hung. The second banner style (item #226000) is constructed of a weatherproof plastic material and consists of four sections of design-print, scalloped edge streamers which have been strung together to form an 11-foot long banner. Each bunting has been printed on one side with an identical red, white, and blue stars and stripes motif. The banners are for use as indoor/outdoor décor.
The first patriotic bow (item #247933) is made of solid red, white and blue plastic strips which are flocked on one side. Each strip is approximately ¾ inches wide. The three colored strips are placed side by side and sewn together to form a piece which measures approximately 2 ¼ inches wide. Three sections of the red, white and blue combination are folded and formed into a small bow that measures approximately 7 inches x 9 inches. The second patriotic bow (item #247932) is made of weatherproof plastic in stars and stripes design. Three pieces of the plastic strips are folded and formed into a medium bow that measures approximately 13 inches x 17.5 inches.
The yellow plastic pail with pink handle (item #391797) measures approximately 9 ¼ inches (h). The pail has a pink plastic 6 inch shovel attached.
The applicable subheading for the plastic bows (item #247932 and #247933) will be 4601.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for
“Plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens): Other (than of vegetable materials): other.” The rate of duty will be 3.3 percent ad valorem.
The applicable subheading for the indoor/outdoor bunting (item #247943 and #226000) will be 4602.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for
“Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; other (than of vegetable materials).” The rate of duty will be 3.5 percent ad valorem.
The applicable subheading for the printed plastic banner (item #226000) will be 4911.91.4040, (HTSUS), which provides for “Other (than certain enumerated) printed pictures, designs and photographs.” The rate of duty will be free.
The applicable subheading for the plastic pail and shovel (item #391797) will be 9503.00.0080, (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys… puzzles of all kinds; parts and accessories thereof…other.” The rate of duty will be free.
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 Paul Garretto at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division