CLA-2 CO:R:C:F 954431 LPF
Mr. Ernest Ferrante
Kuehne & Nagel, Inc.
National Head Office and NY Branch
10 Exchange Place - 19th Floor
Jersey City, NJ 07302
RE: Modification of NYRL 875064; Table Bombs in 9505, HTSUSA, as
festive, carnival or other entertainment articles; HRL 952833
Dear Mr. Ferrante:
In New York Ruling Letter (NYRL) 875064, issued July 1, 1992,
"table bombs," imported from Germany, were classified under the
Harmonized Tariff Schedule of the United States Annotated (HTSUSA).
We have reviewed that ruling and have found it to be partially in
error. The correct classification is as follows.
FACTS:
The table bombs may be described as containers holding party
favors and small plastic trinkets. The two styles, both item
#50813, differ in size and contents. One style 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 and expel
various items such as confetti, paper spirals, and costume items
(e.g., false ears, a nose, lips, fangs, and an eye patch). The
other style is a smaller version of the above. It contains paper
spirals and toy articles (e.g., a miniature plastic charm and a
miniature plastic glass of beer).
In NYRL 875064, the table bombs were held not to constitute a
set put up for retail sale pursuant to GRI 3(a) and (b), and the
various components comprising the merchandise were classified
separately. The cardboard tube, confetti, and paper spirals were
classified in 9505.90.4000, HTSUSA, as festive, carnival or other
entertainment articles, other, confetti, paper spirals or
streamers, party favors and noisemakers. The costume items were
classified in 9505.90.6000, as festive, carnival or other
entertainment articles, other, other. The toy articles were
classified in 9503.90.6000, as other toys, other, other, other
toys.
-2-
ISSUE:
Whether the table bombs are classified, as a whole, in
9505.90.40 as confetti, paper spirals or streamers, party favors
and noisemakers or are classified under the various headings
providing for each of their individual components.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUSA. 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 headings and legal notes do not
otherwise require, the remaining GRI's may then be applied. The
Explanatory Notes (EN's) to the Harmonized Commodity Description
and Coding System, which represent the official interpretation of
the tariff at the international level, facilitate classification
under the HTSUSA by offering guidance in understanding the scope
of the headings and GRI's.
Heading 9505 provides for, inter alia, festive, carnival and
other entertainment articles. The EN's to 9505 indicate that the
heading covers:
(A) Festive, carnival or other entertainment articles,
which in view of their intended use are generally
made of non-durable material. They include:...
(2) Articles traditionally used at Christmas
festivities, e.g., artificial Christmas trees
(these are sometimes of the folding type),
nativity scenes, Christmas crackers, Christmas
stockings, imitation yule logs.
(3) Articles of fancy dress, e.g., masks, false
ears and noses, wigs, false beards and moustaches
(not being articles of postiche - heading 67.04),
and paper hats. However, the heading excludes
fancy dress of textile materials, of Chapter 61 or
62.
(4) Throw-balls of paper or cotton-wool, paper
streamers (carnival type), cardboard trumpets,
"blow-outs", confetti, carnival umbrellas, etc.
-3-
We note that the EN's cite "Christmas crackers" as an exemplar
of a festive article traditionally used at Christmas. It is our
understanding that when one pulls or ignites Christmas crackers
they may expel confetti, streamers, little trinkets, etc.
Christmas crackers, identifiable as such at the time of
importation, are classified in their entirety as festive articles.
By analogy it is not necessary to classify the table bombs under
the various headings providing for each of their individual
components, but rather under the appropriate heading providing for
the table bombs, as a whole.
The subject table bombs do not meet the criteria for festive
articles, because they are not traditionally associated with a
particular festival, but instead may be used at parties and various
celebrations throughout the year. See, inter alia, Headquarters
Ruling Letter 952833, issued February 6, 1993. However, pursuant
to GRI 1, the terms of the heading and the EN's indicate that the
table bombs, which are non-durable, are classifiable within 9505
as entertainment articles.
At the subheading level 9505.90.40 provides for confetti,
paper spirals or streamers, party favors and noisemakers, while
9505.90.60 provides for other festive, carnival or entertainment
articles. It is our position that the language in the subheadings
and EN's indicates that the table bombs fit the description of the
non-durable entertainment or party-type articles classifiable in
subheading 9505.90.40.
HOLDING:
The table bombs are classifiable in subheading 9505.90.4000,
HTSUSA, as "Festive, carnival or other entertainment articles...:
Other: Confetti, paper spirals or streamers, party favors and
noisemakers; parts and accessories thereof." The general column
one rate of duty is 4 percent ad valorem.
NYRL 875064 is modified accordingly.
Sincerely,
John Durant, Director
Commercial Rulings Division