The tariff classification of novelty straws from China

N236909 January 28, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3917.32.0050 Ms. Joann Mosqueda Ja-Ru, Inc. 4030 Philips Highway Jacksonville, FL 32207 RE: The tariff classification of novelty straws from China Dear Ms. Mosqueda: In your letter dated December 19, 2012, you requested a tariff classification ruling. The sample provided with your letter, marketed as “Mighty Moustache Fun Straws,” item 5658, consists of four polypropylene plastic drinking straws packaged with four plastic moustaches. The moustache decoration is thermoformed from very thin plastic and has a flocked surface. It is molded to include a split circular clip at the bottom that snaps onto the straw, allowing the moustache to rest under the nose when the straw is used to drink. There are no clips or other methods to attach the moustache to the face. Although your letter describes the item as a toy, any amusement derived from this product is incidental to the straw’s utilitarian function. The applicable subheading for the Mighty Moustache Fun Straws will be 3917.32.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics…other tubes, pipes and hoses…other, not reinforced or otherwise combined with other materials, without fittings…other. The rate of duty will be 3.1 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 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 Joan Mazzola at (646) 733-3023. Sincerely, Thomas J. Russo Director National Commodity Specialist Division