The tariff classification of “plastic party favors” from China.

N269561 October 29, 2015 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Ms. Jessica Ayling Greenbrier International, Inc. 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of “plastic party favors” from China. Dear Ms. Ayling: In your letter dated October 5, 2015, you requested a tariff classification ruling. You submitted an assortment of “plastic party favors” identified as SKU # 24763. The first item, identified as SKU # 24763-A, is a six pack of miniature plastic horns. The second item, identified as SKU # 24763-B, is a four pack of miniature plastic clappers. The third item, identified as SKU # 24763-C, is a four pack of miniature plastic ringers. The fourth item, identified as SKU # 24763-D, is a six pack of miniature plastic kazoos. Although some of the articles are identified as horns and kazoos, none of these insubstantial articles serves any function other than to produce noise. Your samples are being returned upon your request. The applicable subheading for SKU # 24763 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 wayne.kessler@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division