The tariff classification of a party set from China.

N295125 April 11, 2018 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Natalia Lesanu Milgram and Company Ltd. 400-645 Wellington Montreal, QC H3C 0L1, Canada RE: The tariff classification of a party set from China. Dear Ms. Lesanau: In your letter dated March 6, 2018, on behalf of your client, 99197 Canada Inc. O/A Universal Package, you requested a tariff classification ruling. A sample was submitted with your letter and will be retained by this office. You sent a sample identified as the Fullblast Party Set, SKU 051497013455, consisting of a box containing 10 plastic snaps, 10 plastic baskets, 10 plastic sticks, 10 plastic handles, 2 plastic bases, 2 plastic base caps, 10 plastic spoons, 10 plastic forks, 1 air pump with nozzle, 10 foil balloons, 10 large paper plates, 10 small paper plates, 10 large napkins, 20 small napkins, 20 paper cups, 10 blowout whistles, 10 paper hats, 1 birthday banner, 1 box of 24 candles, 2 centerpiece decorations, 2 centerpiece bands, 4 centerpiece curling ribbons, 1 tablecloth and 10 loot bags. The articles are used and sold together enabling party-goers to celebrate a birthday. The General Rules of Interpretation (GRI's) taken in their appropriate order provide a framework for classification of merchandise under the HTSUS. Most imported goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. Since the articles within the party set can be classified under numerous tariff headings and refer to only part of the articles in the Fullblast Party Set, we turn to GRI 3(b) to classify the merchandise. In accordance with the Explanatory Notes to GRI 3(b), a set put up for retail sale must: (a) contain at least two items classifiable in different headings; (b) contain items put up together to meet a particular need or carry out a specific activity; and (c) be put for sale directly to users without repacking. Examination of the subject merchandise shows that the Fullblast Party Set contains at least two articles classifiable in different headings, that the set is ready for direct sale without repacking, and that the articles are used and sold together enabling party-goers to celebrate a birthday. GRI 3(b) further states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” We have carefully examined each article in the Fullblast Party Set, and no single article appears to represent a significant amount of the bulk, weight or value of the set. Furthermore, based on use, no single article predominates, as all the articles function to create the party set. Therefore, it is our determination that no single article imparts the essential character. Accordingly, we turn to GRI 3(c), which states that goods which cannot be classified by reference to GRI 3 (a) or 3(b), are classified under the heading which occurs last in numerical order among those which equally merit consideration. Therefore, the merchandise is classifiable within heading 9505, the heading which occurs last in numerical order among the headings meriting consideration. The applicable subheading for SKU 051497013455 will be 9505.90.6000, 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: Other.” 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 https://hts.usitc.gov/current. Candles from China may be subject to antidumping duties under the Antidumping Duty Order on Petroleum Wax Candles from the People’s Republic of China. Written decisions regarding the scope of antidumping orders are issued by the Department of Commerce (DOC) and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 1401 Constitution Avenue NW, Washington, DC 20230. For further information visit www.enforcement.trade.gov/site-index.html (scroll down to “Scope Information” and then click on “How to request a Scope Ruling”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and Countervailing Duty" on the lower right hand side under "Investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov. 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, Steven A. Mack Director National Commodity Specialist Division