The tariff classification of party goods from China

NY G87408 March 14, 2001 CLA-2-95:RR:NC:SP:225 G87408 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 9505.90.4000; 4823.60.0040; 4823.60.0020; 3924.10.5000 Ms. Susan D. Klingbeil IKEA 496 W. Germantown Pike Plymouth Meeting, PA 19462 RE: The tariff classification of party goods from China Dear Ms. Klingbeil: In your letter dated February 9, 2001, received in this office on February 20, 2001, you requested a tariff classification ruling. The submitted sample is referred to as the “Kalas Party Set”, article number 70023946. The set consists of the following items: an eye mask, paper throws, blow-outs, paper streamers, plastic horns, paper plates, paper cups and plastic cutlery (forks, knives and spoons). Although put up together, the collection of articles do not comprise a set for classification purposes. Eating and drinking at a party are different activities from throwing paper streamers, blowing horns and wearing a disguise mask. Therefore, each item in the retail package is separately classifiable. The applicable subheading for the eye mask will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The rate of duty will be free. The applicable subheading for the paper throws, blow-outs, paper streamers and plastic horns, 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. The applicable subheading for the paper plates will be 4823.60.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for trays, dishes, plates, cups and the like, of paper or paperboard, other. The rate of duty will be 1.3%. The applicable subheading for the paper cups will be 4823.60.0020, HTS, which provides for trays, dishes, plates, cups and the like, of paper or paperboard...cups and round nested food containers. The rate of duty will be 1.3%. The applicable subheading for the plastic forks, knives and spoons will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles...of plastics: tableware, kitchenware: other. The rate of duty will be 3.4 percent ad valorem. 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