CLA-2-95:S:N:N3D:225 875064
Mr. Ernest Ferrante
Kuehne & Nagel, Inc.
National Head Office and N.Y. Branch
10 Exchange Place - 19th Floor
Jersey City, New Jersey 07302
RE: The tariff classification of party favors and toys from
Germany
Dear Mr. Ferrante:
In your letter dated June 2, 1992, you requested a tariff
classifi- cation ruling on behalf of your client Forum Novelties,
Inc.
The samples submitted, referred to as "Table Bombs", are
actually containers holding party favors and small plastic toys.
Two styles, represented by item number 50813, differ in size and
contents. The first is a tubular shaped article measuring 7 3/4
inches in height. The tube is made of cardboard and has a small
lightable fuse attached to one end. When the fuse is ignited it
causes the article to "pop" open expelling various items such as
confetti, paper spirals and costume items. The articles
include: false ears, nose, lips, fangs and an eye patch. The
second item is a smaller size version of the above. This sample
contains: paper spirals, a miniature plastic charm and a
miniature plastic glass of beer.
The above articles do not constitute a set for classification
purposes.
The "Table Bombs" must be separately classified as follows:
The applicable subheading for the cardboard tube with fuse,
confetti and paper spirals will be 9505.90.4000, Harmonized
Tariff Schedule of the United States (HTS), which provides for
confetti, paper spirals or streamers, party favors and
noisemakers. The duty rate will be 4 percent ad valorem. The
applicable subheading for the costume items (false ears, nose,
lips, fangs and eye patch) is 9505.90.6000, HTS, which provides
for festive, carnival or other entertainment articles: other:
other. The duty rate will be 3.1 percent ad valorem. The
applicable subheading for the plastic toy
articles (charm and beer glass) will be 9503.90.6000, HTS, which
provides for other toys (except models), not having a spring
mechanism. The duty rate will be 6.8 percent ad valorem.
Merchandise classifiable in HTS subheadings 9505.90.6000,
9505.90.4000 and 9503.90.6000, valued not over 5 cents per unit,
will be eligible for duty free consideration under HTS subheading
9902.71.13, if imported on or before December 31, 1992.
Section 304 of the Tariff Act of 1930 as amended, states
that all articles entering the commerce of the United States must
be marked with the English name of the country of origin as
permanently and conspicuously as the article will permit. The
samples submitted to this office was found to be not legally
marked.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport