The tariff classification of Favor Value Packs from China.

N274715 May 9, 2016 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of Favor Value Packs from China. Dear Ms. Aldinger: In your letter dated March 31, 2016, but received on April 11, 2016, you requested a tariff classification ruling. The submitted sample, identified as Rite Aid Item 9036602, Favor Value Packs, consists of an assortment of two packs of inexpensive party favors. Pack “B” consists of multiples of plastic balls, plastic monster teeth and plastic bottles of bubble solution. Pack “C” consists of multiples of plastic pinball games, plastic frogs and plastic bottles of bubble solution. The merchandise is labeled, packaged, advertised, marketed, and sold as party favors. The applicable subheading for packs “B” and “C” of Rite Aid Item 9036602 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. 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 https://hts.usitc.gov/current. We are unable to rule on Favor Pack “A” because it 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. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division