CLA-2-95:OT:RR:NC:N4:425
Ms. Jane Taeger
Samuel Shapiro & Company, Inc.
One Charles Center
100 North Charles St., Ste. 1200
Baltimore, MD 21201
RE: The tariff classification of articles from China.
Dear Ms. Taeger:
In your letter dated October 28, 2013, on behalf of Five Below Merchandising, Inc., you requested a tariff classification ruling.
The submitted sample, described as a “St. Patrick’s Day Party Kit”, identified as item number SP130805, consists of eight fragile plastic derby hats, eight plastic leis, eight pairs of shamrock-shaped holographic paper eyeglasses and eight silicone bracelets.
Although all the articles are not limited to St. Patrick’s Day use only, we do concur with your proposed classifications of the insubstantial plastic derby hats under tariff subheading 9505.90.4000, HTSUS, and the silicone bracelets under tariff subheading 7117.90.7500, HTSUS. We also concur that the plastic lei is not artificial foliage of chapter 67 and is classifiable in chapter 71 of the tariff. However, we believe that the plastic lei is more appropriately classified as imitation jewelry of tariff subheading 7117.90.7500, HTSUS, rather than under tariff subheading 7117.90.6000, HTSUS, as you propose. Lastly, use of the paper glasses is not restricted to a specific festive occasion, and they are more properly classified under tariff subheading 4823.90.8600, HTSUS.
The applicable subheading for the plastic derby hats will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof.” The rate of duty will be Free.
The applicable subheading for the holographic paper eyeglasses will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other.” The rate of duty will be Free.
The applicable subheading for the plastic leis and silicone bracelets will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” 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 Wayne Kessler at (646) 733-3026.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division