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NY H88794




March 1, 2002

CLA-2-95:RR:NC:SP:234 H88794

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 4909.00.2000; 3923.21.0090; 3923.29.0000; 9503.49.0000; 4911.91.2040; 9503.60.2000

Mr. Ryan McClure
Creata Promotion USA
865 South Figueroa Street (Suite 1300)
Los Angeles, CA 90017

RE: The tariff classification of various party goods from Australia and China.

Dear Mr. McClure:

In your letter dated February 14, 2002, you requested a tariff classification ruling on several items used in connection with children’s birthday parties.

The first item is a “birthday party hat” made of an irregularly shaped piece of design-printed paperboard. The lower portion is in the form of a tabbed, slotted band that can be adjusted to fit the wearer’s head.

The applicable subheading for the “birthday party hat” will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) festive, carnival or other entertainment articles. The rate of duty will be free.

The second item is a “birthday party invitation” in the form of a printed postcard. One side bears a picture, while the other is printed with an invitation message (with blanks for the entry of particulars) and spaces provided for addressee and postage stamp.

The applicable subheading for the invitation will be 4909.00.2000, HTS, which provides for printed or illustrated postcards. The rate of duty will be 0.8%.

The third item is a 7” x 10” plastic “loot bag” containing a plastic frog, a sheet of small paper stickers printed with pictures of animals, and a small paper jigsaw puzzle. The loot bag, together with its contents, is intended to be given to birthday party participants to take home after the party. For tariff purposes, the bag and the items within it will be classified separately. The applicable subheading for the bag itself, if it is of polyethylene, will be 3923.21.0090, HTS, which provides for sacks and bags of plastics: of polymers of ethyleneother. The rate of duty will be 3%.

If the bag is not of polyethylene, its applicable subheading will be 3923.29.0000, HTS, which provides for sacks and bags of other plastics. The rate of duty will be 3%.

The applicable subheading for the plastic frog will be 9503.49.0000, HTS, which provides for toys representing animals or non-human creatures: other than stuffed. The rate of duty will be free.

The applicable subheading for the printed paper stickers will be 4911.91.2040, HTS, which provides for printed pictures, designs and photographslithographs on paper or paperboard: not over 0.51 mm in thickness. The rate of duty will be 2.6 cents per kilogram.

The applicable subheading for the jigsaw puzzle will be 9503.60.2000, HTS, which provides for puzzles and parts and accessories thereof: other than crossword puzzle books. The rate of duty will be free.

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 Carl Abramowitz at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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