The tariff classification of “plastic party favors” from China.

N269556 November 5, 2015 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9208.90.0080; 9505.90.4000 Ms. Jessica Ayling Greenbrier International, Inc. 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of “plastic party favors” from China. Dear Ms. Ayling: In your letter dated October 5, 2015, you requested a tariff classification ruling. You submitted an assortment of “plastic party favors” identified as SKU # 221416. The first item, SKU # 221416-A, is a six pack of miniature train-shaped toy whistles. The second item, SKU # 221416-C, is a six pack of miniature airplane-shaped whistles. The third item, SKU # 221416-D, is a six pack of miniature star-shaped whistles. The fourth item, SKU # 221416-E, is a six pack of miniature lip-shaped “kazoos.” Although the whistles are identified as “party favors,” note 1(r) to chapter 95 excludes, among other articles, whistles from classification in chapter 95. In addition, while SKU # 221416-E is identified as a pack of “kazoos”, these insubstantial articles serve no function other than to produce noise. Your samples are being returned upon your request. The classification for SKU # 221416-A, SKU # 221416-C and SKU # 221416-D will be 9208.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Music boxes, fairground organs . . . whistles, call horns and other mouth-blown signaling instruments: Other: Other.” The rate of duty will be 5.3% ad valorem. The applicable subheading for SKU # 221416-E 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. We are unable to rule on SKU # 221416-B, as the classification of these “toys” 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. 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 Wayne Kessler at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division