CLA-2-90:OT:RR:NC:N2:212
Regina Woody
Hobby Lobby
7707 SW 44th Street Oklahoma City, OK 73179
RE: The tariff classification of party favor sunglasses from China
Dear Ms. Woody:
In your letter dated November 6, 2024, you requested a tariff classification ruling.
There are two items at issue with this request. The first is identified by part number 14093333 and further described as Pineapple Sunglasses Favors. The subject sunglasses consist of plastic, yellow-tinted lenses in the shape of a pineapple with green leaves extending from the top. The side pieces of the glasses are clear plastic. You state that the items are intended to be packaged for sale in groups of three and meant to be used as novelty gifts.
The second items are identified by part number 1598663 and described as Flamingos Sunglasses Favors. These sunglasses are comprised of plastic pink-tined lenses within a frame designed to resemble two pink flamingos. The heads of the flamingos extend from the top of each lens and meet at the forehead of the wearer. You state that the items are intended to be packaged in groups of three and meant to be used as novelty gifts.
In your request, you suggest that the correct classification for the subject sunglasses is under subheading 9505.90.4000, Harmonized Tariff Schedule of the United States (HTSUS). We disagree.
The suggested classification provides for “Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof." Classification within this subheading would be inappropriate as the instant articles referred to in this request are durable, reusable items, unlike flimsy party favors of Chapter 95 of the HTSUS. Classification within 9505.90.4000, HTSUS, as a party favor, is appropriate when a product is not intended for long-term use, is of little value, inexpensively made and packaged in multiples of four or more but generally not more than eight or twelve. As such, classification within heading 9505, HTSUS, as suggested, is not applicable in this case.
The applicable subheading for the Pineapple Sunglass Favors, part number 14093333, and the Flamingos Sunglasses favors, part number 1598663, will be 9004.10.0000, HTSUS, which provides for “Spectacles, goggles and the like, corrective, protective or other: Sunglasses.” The general rate of duty will be 2% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9004.10.0000, 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 9004.10.0000, 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
https://www.cbp.gov/trade/remedies/301-certain-products-china
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division