The tariff classification of a Birthday Cone, Turkey Craft Kit and Birthday Boy Tie from China.

N270214 November 10, 2015 CLA-2-49:OT:RR:NC:N4: 234 CATEGORY: Classification TARIFF NO.:4911.99.8000; 9503.00.0073; 6209.30.3040 Ms. Peggy O’Brien Amscan Inc. 25 Green Pond Rd. Suite 1 Rockaway, NJ 07866 RE: The tariff classification of a Birthday Cone, Turkey Craft Kit and Birthday Boy Tie from China. Dear Ms. O’Brien: In your letter dated October 27, 2015, you requested a tariff classification ruling. The samples submitted will be returned to you. Item number 210312 is described as a “50th Birthday Cone.” The item is an orange plastic cone measuring approximately 5 inches high and 4 ½ inches wide. A decal is attached to the cone which contains the words “Caution: Life Starts at 50.” Item number 391979 is described as a “Turkey Craft Kit.” The “Turkey Craft Kit” includes 28 paper cut-outs: 4 turkey shapes and 24 colored feathers.  Children, ages 4 and older, will derive entertainment by creating their own personal “thank-you" statements on each of the feathers and then pasting them to the turkeys.  Item number 349630 is described as a “Happy 1st Birthday Boy Tie.”  The 9 inch neck tie, intended to be worn by an infant boy, is made from 100 percent polyester woven fabric and is embroidered on the front with “1 Birthday boy.”  An 11 X 1 inch adjustable strap slides through a loop at the top of the neck tie, fits around the infant’s neck and is secured by a hook and loop tab closure. The classification for the 50th Birthday Cone will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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. The classification for the Turkey Craft Kit will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.”  The rate of duty will be Free. The applicable subheading for the Happy 1st Birthday Boy Tie will be 6209.30.3040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories:  Of synthetic fibers:  Other:  Other:  Other.”  The rate of duty will be 16 percent ad valorem. Duty rates are provided for your convenience and are subject to change.  The text of the most recent TSUS 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