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NY J82445




March 28, 2003

CLA-2-95:RR:NC:SP:225 J82445

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.4000; 4202.32.2000; 7117.90.5500; 7326.20.0070; 9615.11.1000

Barbara L. Fox
Dollar Tree Distribution, Inc.
500 Volvo Parkway
Chesapeake, Virginia 23320

RE: The tariff classification of party favors and other products from China.

Dear Ms. Fox:

In your letter dated February 12, 2003, received in this office February 26, 2003, you requested a tariff classification ruling.

You provided the two items from assortment SKU 811553 which are retail packed on a blister card with the words Party Favor prominently displayed. Citing Headquarters ruling HQ 962453 dated August 28, 2002, you requested classification within HTS 9505.90.4000 as party favors.

The first sample consists of four examples of the same combination. The only difference between the four examples is the color. The combination is a plastic ring, a plastic bracelet, a plastic comb, a coin purse of non-reinforced or laminated sheeting of plastic and a metal key ring with a plastic flower decoration. This combination of goods would not be considered a GRI 1 toy set nor a GRI 3 set and would be separately classified. One of the items of this combination is an item excluded from Chapter 95 classification by Note 1 (d) “Sports bags and other containers of headings 4202, 4303 or 4304.”

Classification within 9505.90.4000 as a party favor is indicated when a product has the following characteristics:

The words “Party Favor” are on the packaging. The items are of minimal value
The goods are blister packed rack goods in quantities of 4, 6, 8, up to 12 of the same product.

However, Chapter 95 Note 1 exclusions still apply and would preclude classification within 9505.90.4000 even if the above characteristics were present. Therefore, even though this combination has the characteristics mentioned, it can not be classified as a party favor in Heading 9505. The second item consists of four examples of the same combination. The only difference between the four examples is the color. This combination is a plastic D clip, a small plastic comb, a small plastic mirror, and a small plastic decorative heart. All the items are held together by being fitted onto a wire key ring. None of these items are subject to exclusion by Chapter 95 notes and have the characteristics, cited above, and mentioned in HQ 962454.

The applicable subheading for the second combination of comb, mirror, and heart attached to a d-clip by a wire key ring will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTS), 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.

The applicable subheading for the vinyl coin purse will be 4202.32.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Trunks, suitcases, vanity cases, attaché cases, : With outer surface of sheeting of plastic or of textile materials: With outer surface of sheeting of plastic: Other. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the ring and bracelet will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Imitation jewelry: Other: Other: Other. The rate of duty will be 7.2 percent ad valorem.

The applicable subheading for the metal key ring with plastic decoration will be 7326.20.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of iron or steel: Articles of iron or steel wire: Other. The rate of duty will be 3.9 percent ad valorem.

The applicable subheading for the comb will be 9615.11.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Combs, hair-slides and the like; : Combs, hair-slides and the like: Of hard rubber or plastics: Combs: Valued not over $4.50 per gross. The rate of duty will be 14.4 cents per gross and 2 percent ad valorem.

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 Alice J. Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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