The tariff classification of party picks from China

NY G81888 September 29, 2000 CLA-2-95:RR:NC:SP:225 G81888 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of party picks from China Dear Mr. Hoffacker: In your letter dated September 8, 2000 you requested a tariff classification ruling on behalf of Consolidated Stores, Inc. The article under consideration is a package of “American Flag Picks,” item #311-80148-119. The picks measure approximately 2 ½” in height and consist of a wooden pick with a printed rectangular paper attached to the top that resembles the Stars and Stripes of the American flag. There are 40 identical flags packaged together on a blister card. The picks are intended for use at parties as a decoration in appetizers, desserts or the like. The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...". The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), although not legally binding are the official interpretation of the tariff at the international level. They state, in pertinent part for 95.05: "This heading covers: (A)(1) Decorations such as festoons, garlands, Chinese lanterns, etc., as well as various decorative articles made of paper, metal foil, glass fibre, etc., . . . Cake and other decorations (e.g., animals, flags) which are traditionally associated with a particular festival are also classified here." The “American Flag Picks” are of the same class or kind of merchandise as cake decorations and therefore are classified within heading 9505. The applicable subheading for the “American Flag Picks,” item #311-80148-119, will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles: confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof. The rate of duty will be free. 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 Alice J. Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division