The tariff classification of Dragon Picks from China.

N038844 September 29, 2008 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Ms. Ruby Wood Sevcik Pier 1 Imports 100 Pier 1 Place Fort Worth, TX 76102 RE: The tariff classification of Dragon Picks from China. Dear Ms. Sevcik: In your letter dated September 11, 2008, you requested a tariff classification ruling. You have submitted a sample of Dragon Picks identified as SKU 2313072. The article consists of a paper dragon glued to two wooden sticks with pointed ends. The dragon has a honeycomb style accordion “body” which allows the “body” to stretch when the two sticks are pulled away from each other. The dragon measures approximately 2-1/2” in height x 1-1/2” in width x 5-3/4” in length at rest and 14” in length when the body is fully extended. Each attached stick measures approximately 7-3/4” in length x 1/16” in diameter. Although referred to as “picks”, the Dragon Picks are not wooden utilitarian toothpicks. Instead, the Dragon Picks are flimsy cake decorations for the Chinese New Year in which the two sticks of the Dragon Picks are pulled away from one another, fully extending the dragon’s body, and then the sticks are inserted into opposite ends of a cake, thereby anchoring the extended dragon decoration to the top of the cake. Long-term use of these articles is impractical, as mere casual handling in this office caused the paper dragon head to fall off from the dragon’s body. Given the flimsy articles lack of durability and purely decorative nature, the Dragon Picks seem similar to articles that are designed to be thrown away after one-time use as a cake party decoration. Your sample is being returned as requested. The applicable subheading for the Dragon Picks identified as SKU 2313072 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 http://www.usitc.gov/tata/hts/. 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 (646) 733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division