CLA-2-95:OT:RR:NC:N4:425
Mr. Joseph J. Kenny
Geodis USA Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of party favors from China.
Dear Mr. Kenny:
In your letter dated March 23, 2022, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc.
You submitted photographs and detailed descriptions of two diverse collections of small inexpensive items marketed, packaged and sold as party favors for children’s Halloween parties. The packaging design refers to the item’s use for Halloween parties. The assorted plastic trinkets have a flimsy appearance, are not suitable for long term use and are meant to be trinket souvenirs of the Halloween party.
The first collection, identified as item number 509907, Halloween Party Pack 3 is a package containing 54 items, enough for 18 children. This package contains 18 black jumping spiders, 18 wiggly eye novelty rings, 4 plastic hair bands with cat ears on the crown of the hair bands, 4 pairs of novelty glasses without lenses shaped like pumpkins, and 10 spinning tops.
The second collection, identified as item number 184076, Halloween Party Pack 4 is a package containing 45 items, enough for 9 children. This package contains 9 each of black jumping spiders, bats, skeletons, fangs and items which you describe as kazoos. These lip shaped articles you described as kazoos are lip whistles.
With the exception of the lip whistles, the applicable subheading for all items included in both Party Pack 3, item number 509907 and Party Pack 4, item number 184076, 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 lip whistles will be 9208.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Music boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signaling instruments: Other: Other.” The rate of duty will be 5.3% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9208.90.0080, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9208.90.0080, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division