The tariff classification of Glow Hand Clappers and a Lace Curtain from China.

N264588 June 3, 2015 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.4000; 9505.90.6000 Ms. Peggy O’Brien Amscan Inc. 80 Grasslands Road Elmsford, NY 10523 RE: The tariff classification of Glow Hand Clappers and a Lace Curtain from China. Dear Ms. Schab: In your letter dated May 8, 2015, you requested a tariff classification ruling. The first submitted sample, identified as Glow Hand Clappers, item number 394484, consists of a package of plastic hands and miniature glow sticks. Each glow stick serves as a handle for a pair of hands inserted onto the end of the stick. When assembled, the Glow Hand Clappers measure approximately 4” in height and 1-1/2” across the hand. To use, the stick is shaken, which causes the pair of hands to slap against one another producing a “clapping” sound. Although you suggest classification of the Glow Hand Clappers as a festive article under tariff subheading 9505.90.6000, HTSUS, due to the presence of a tiny image of a jack-o’-lantern in the palm of each hand, we disagree. The Glow Hand Clappers are not decorations. Instead, the Glow Hand Clappers are fragile plastic articles intended to be thrown away after limited use, and do not serve any purpose other than for a merrymaker to use to make noise. Accordingly, the Glow Hand Clappers are more specifically provided for as noisemakers under tariff subheading 9505.90.4000, HTSUS. The second submitted sample, identified as a Lace Door Curtain, item number 240991, is a polyester curtain that measures approximately 36” in width x 65” in length. The curtain is decorated with imagery of a huge scary black skull with hollow eyes and nose, and an evil grin. Black spider webs surround the skull. The curtain is advertised, marketed and sold only as an eerie decoration for Halloween, and serves no utilitarian purpose. The applicable subheading for item numbers 240991 will be 9505.90.6000, 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: Other.” The rate of duty will be Free. The applicable subheading for item number 394484 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; arts and accessories thereof: other: confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof.” 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 issue a ruling on the classification of item number 670375, Pumpkin Decorating Kit, because it involves a consideration of whether the merchandise may be classifiable in Chapter 95 as “festive.” 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, 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 and Company, Inc. v. U.S., Ct. No. 93-00391. If you wish, you may resubmit your request for a prospective ruling after the appropriate court case has been resolved. The above referenced file is hereby administratively closed. 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