CLA-2-95:OT:RR:NC:N4:425
Ms. Peggy O’Brien
Amscan Inc.
250 Green Pond Road
Suite 1
Rockaway, NJ 07866
RE: The tariff classification of assorted articles from China.
Dear Ms. O’Brien:
In your letter dated March 20, 2015 you requested a tariff classification ruling.
The first sample submitted, identified as the Gold Tinsel Christmas Tree, item number 240597, is a replicated Christmas tree that measures approximately 10” in height x 4-3/4” in diameter at its base. It is composed of a plastic frame covered with strands of wire wrapped with metalized polyvinyl chloride (PVC) cut to resemble pine needles and decorated with simulated ball ornaments that are permanently attached.
The second sample submitted, identified as the Tinsel Leprechaun Hat, item number 240738, consists of a flat hanging decoration that depicts a top hat with a hatband and buckle. The decoration measures 12” in height x 11” at its widest point at the “brim” of the hat and has a ribbon loop at the “crown” for hanging. The decoration is composed of a plastic frame covered with strands of wire wrapped with metalized PVC and a glitter cardboard “buckle.”
The third sample submitted, identified as the Tinsel Uncle Sam Hat, item number 240217, consists of a flat hanging decoration that depicts a top hat with glitter cardboard stars. The decoration measures 11” in height x 11” at its widest point at the “brim” of the hat, and has a cord loop at the “crown” for hanging. The decoration is composed of a plastic frame covered with strands of wire wrapped with metalized PVC.
The fourth sample submitted, identified as Black 2015 Glasses, item number 250005.10, consists of a pair of black plastic glitter sunglass frames in the shape of the number 2015 that encircle 1-1/2” round black tinted lenses. The frames measure approximately 8” in length by 2-3/4” in height.
You suggest classification of all the articles as festive articles under tariff subheading 9505.90.6000, HTSUS. We disagree. The Gold Tinsel Christmas Tree cannot be classified under tariff subheading 9505.90.6000, HTSUS, as this provision does not provide for Christmas articles. It would not be aberrant to display the Tinsel Leprechaun Hat and the Tinsel Uncle Sam Hat throughout the year by a person showing Irish pride or patriotism, respectively. The Black 2015 Glasses are functional sunglasses.
The samples will be returned as requested.
The applicable subheading for the Gold Tinsel Christmas Tree 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: Christmas ornaments: Other: Other.” The rate of duty will be Free.
The applicable subheading for the Tinsel Leprechaun Hat and the Tinsel Uncle Sam Hat will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles: Other.” The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the Black 2015 Glasses will be 9004.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Spectacles, goggles and the like, corrective, protective or other: Other.” The rate of duty will be 2.5 percent ad valorem. Please be advised that the US Food and Drug Administration requires that the lenses in eyeglasses and sunglasses be impact resistant. In order to comply with the FDA requirements, you should contact that office at: Food and Drug Administration, Division of Regulatory Guidance, 10903 New Hampshire Ave., Silver Spring, MD 20993-0002.
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
Director
National Commodity Specialist Division