The tariff classification of a balloonwands party set from China
Issued April 4, 2018 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0090
Headings: 9503
GRI rules applied: GRI 3(b)
Product description
The balloonwands party set (SKU Item #051497013448) consists of all the materials and components needed for the assembly of five foil balloon wands and one centerpiece decoration. The foil balloon wands and centerpiece decoration are considered to be a set for tariff purposes, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule (HSTUS), noted. In their imported condition, these items are packaged together for retail sale, and they are classified together in the tariff provision applicable to the article(s) that impart the essential character of the set. As assembled, the balloon wands are classified in heading 9503, and these items impart the essential character of the set
CBP rationale
The applicable subheading for the balloonwands party set will be 9503.00.0090, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.
Full text
N295128 April 4, 2018 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0090 Ms. Natalia Lesanu Milgram Freight Services Ltd. 400-645 Wellington Montreal, QC H3C 0LI CANADA RE: The tariff classification of a balloonwands party set from China Dear Ms. Lesanu: In your letter dated March 6, 2018, you requested a tariff classification ruling on behalf of your client, 99197 Canada, Inc. O/A Universal Package. A sample was provided with your letter. The balloonwands party set (SKU Item #051497013448) consists of all the materials and components needed for the assembly of five foil balloon wands and one centerpiece decoration. The foil balloon wands and centerpiece decoration are considered to be a set for tariff purposes, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule (HSTUS), noted. In their imported condition, these items are packaged together for retail sale, and they are classified together in the tariff provision applicable to the article(s) that impart the essential character of the set. As assembled, the balloon wands are classified in heading 9503, and these items impart the essential character of the set The applicable subheading for the balloonwands party set will be 9503.00.0090, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…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 https://hts.usitc.gov/current. 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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