CLA-2-95:OT:RR:NC:N4:425
Ms. Peggy O’Brien
Amscan, Inc.
25 Green Pond Road
Suite 1
Rockaway, NJ 07866
RE: The tariff classification of spirals and novelty glasses from China.
Dear Ms. O’Brien:
In your letter dated October 13, 2015, you requested a tariff classification ruling.
The first sample submitted, item number 67055.103.12, Swirl Decorations, are fragile one-time use spiral hanging decorations.
The second sample submitted, item number 259769.40, Jumbo Red Glasses, are giant glasses consisting of enormous red plastic frames with plastic lenses. These insubstantial oversized novelty glasses are clearly designed for amusement and not functionality.
Your samples are being returned upon your request.
The applicable subheading for item number 67055.103.12 will be 9505.90.4000, 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: Other: Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof.” The rate of duty will be Free.
The applicable subheading for item number 259769.40 will be 9503.00.0090, Harmonized Tariff Schedule of the United States (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/.
We are unable to rule on item number 340291, Wedding Bands, as it involves a consideration of whether the merchandise may be classifiable in Chapter 95.
Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part:
No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.
As such, Customs and Border Protection (CBP) will not issue a classification ruling with regard to your merchandise at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade. See, for example, Russ Berrie & Company, Inc. v. United States, Court Number 93-00391.
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