The tariff classification of plastic bookmarks from China

N343393 October 23, 2024 CLA-2-39:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ken Park Amscan Inc. 1 Celebration Square Woodcliff Lake, NJ  07677 RE:      The tariff classification of plastic bookmarks from China Dear Mr. Park: In your letter, dated October 17, 2024, you requested a tariff classification ruling for three styles of bookmarks, packaged together.  Samples, photos, and product specifications were provided for our review. Item number 3903917 is a package of three plastic bookmarks.  The bookmarks are constructed of two layers of clear, flexible vinyl and measure 8 inches long by 3.25 inches wide.  The front of each bookmark is printed with a unique, colorful design of either planets, UFOs, or the saying “The Galaxy is Waiting.”  A small charm is attached to a short metal chain at the top.  Glitter is suspended between the two layers of clear vinyl and can move about freely inside. You propose classification of the bookmarks in subheading 9505.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), as party favors.  We disagree.  Party favors are not intended for long-term use, are of little value, and are inexpensively made souvenirs of the birthday or event.  It is the purchaser’s expectation to be able to conveniently purchase several of the same trinket and conduct an even distribution to their child’s friends and party attendees, at a minimal cost, packaged in multiples of four or more, but generally not more than 8 or 12.  Although this item may be labeled "party favors" on the packaging, it would not be unreasonable to purchase a package of these three different bookmarks packed together for a single child.  It is the opinion of this office that the instant bookmarks do not meet the requirements for party favors as described in CBP Headquarters ruling HQ 962454 (8/28/02). Alternatively, you propose classification in subheading 4911.90.8000, HTSUS, as “Other” printed articles.  We disagree and note CBP Headquarters ruling HQ 958498 (6/24/96), which classified a printed plastic bookmark and ruled that the printed element was not necessary for the purpose of marking pages in a book.  Specifically, the ruling stated, “…the design enhances the appeal of the product, making it more marketable.  However, we believe the primary purpose of a bookmark is to mark a place in a book.  The ability to discharge this function is unrelated to any words, pictures or symbols printed on the marker… We have concluded that the printing is incidental to the primary purpose of the article, i.e., marking a place in book.  Therefore, the bookmark should not be classified as printed matter in chapter 49.”  The ruling goes on to classify the bookmarks in subheading 3926.10.0000, HTSUS. Accordingly, the applicable subheading for the package of bookmarks, Item number 3903917, will be 3926.10.0000, HTSUS, which provides for “Office or school supplies,” of plastic.  The column one, general rate of duty will be 5.3 percent ad valorem.     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 the World Wide Web at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division