CLA-2-96:OT:RR:NC:N4:433
Peggy O’Brien
Amscan, Inc.
25 Green Pond Road, Suite 1
Rockaway, NJ 07866
RE: The tariff classification of a sash, game kit and tiara from China.
Dear Ms. O’Brien:
In your letter dated August 13, 2015, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
Item number 349635 is the Amscan, “Ceinture, Sash Faja, 1st Birthday Girl.” This item is an adjustable sash, made of 100% woven polyester fabric, and is embroidered with the words 1st Birthday Girl. You indicate that the item is sized for an infant not exceeding 1 year in age.
You suggest that the merchandise concerned should be classified in subheading 6209.90.9000, Harmonized Tariff Schedule of the United States (HTSUS). Legal Note 1, at 1 (a), to Chapter 54 “Man-Made Filaments; Strip and the Like of Man-Made Textile Materials,” HTSUS, defines in part, the term “synthetic” to include polyester. As such, the merchandise concerned is classified in subheading 6209.30.3040, HTSUS.
The applicable subheading for the Ceinture, Sash Faja, 1st Birthday Girl will be 6209.30.3040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories: Of synthetic fibers: Other: Other: Other.” The rate of duty will be 16% ad valorem.
Item 381491 is the Amscan, “Baby Shower Game Kit.” The kit includes the following: Baby Animal Word Game, Word Scramble, Word Search, and Shower Gift Bingo & Answer Key. The winner is determined by the guest with the most correct answers on each game card. This item is intended to be given out to guests attending a baby shower.
The applicable subheading for the Baby Shower Game Kit will be 9504.90.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Video game consoles and machines, articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games; automatic bowling alley equipment; parts and accessories thereof: Other: Other: Other: Other.” The rate of duty will be free.
Item 395896.40 is the Amscan Tiara. This item is a headband tiara colored red consisting of a base metal casting or stamping in the shape of a crown, has seven points with a medium sized star on top of each point, and one larger star positioned in the center of the seven points just beneath the center medium sized star. There is also a band of red tinsel flowing across the bottom of the headband tiara.
You suggest that the merchandise concerned should be classified in subheading 9505.90.4000, HTSUS, the provision in part for “Festive, carnival or other entertainment articles; … parts and accessories thereof,” because of the flimsy manner in which the item is made. Upon examination of the sample, we find that the item appears to be made of base metal, rather than as listed of plastic, and is of durable construction. It is our opinion that the headband tiara not having a festive motif, nor being limited to a specific festive occasion, is not a festive article of heading 9505, HTSUS.
The applicable subheading for the Amscan Tiara will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair-slides and the like; hair pins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Other: Other.” The rate of duty will be 11% ad valorem.
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 http://www.usitc.gov/tata/hts/.
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 Neil H. Levy at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division