The tariff classification of Hot Wheels and Drive 2 Win Award Ribbon from China

N268622 October 13, 2015 CLA-2-49:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Mr. Edward B. Ackerman Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue, 25th floor New York, NY 10022-4877 RE: The tariff classification of Hot Wheels and Drive 2 Win Award Ribbon from China Dear Mr. Ackerman: In your letter dated September 10, 2015, you requested a tariff classification ruling on behalf of your client, Amscan Inc, The sample you submitted is being returned as you requested The merchandise under consideration is SKU #211551, Hot Wheel and Drive 2 Win Award Ribbon. The item is comprised of a large plastic medallion filled with plastic confetti, on which the phrase “Hot Wheels and Drive 2 Win” has been printed. An image of a race car has also been printed on the plastic. The plastic medallion is attached by a metallic pin mounted to a plastic backing and is intended to be worn by a child. The printed plastic medallion is backed by a rosette of woven ribbon from which extends two short pieces of ribbon. This item measures approximately 6 inches tall by 3 1/2 inches in diameter at its widest point. The Hot Wheels and Drive 2 Win Award Ribbon is composed of different components, and is therefore, considered a composite good. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. This office considers the Hot Wheels and Drive 2 Win Award Ribbon for tariff classification purposes to be composite goods, with the essential character imparted by the printed matter. The applicable subheading for the Hot Wheels and Drive 2 Win will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: 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/. 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 Albert Gamble at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division