CLA-2-36:RR:NC:N2:237 C88934
TARIFF NO: 3604.10.9010
Mary E. Keller
The A.W. Fenton Company, Inc.
1452 Donaldson Road
P.O. Box 75029
Cincinnati, Ohio 45275-0029
RE: The classification of a novelty fireworks item called "Sparkling Tree" from
China.
Dear Ms. Keller:
In your letter dated May 7, 1998 you requested a tariff classification
ruling on behalf of Celebration Fireworks II, Inc. of Indianapolis, Indiana.
The "Sparkling Tree" is described as having a base enclosed in cardboard
with five metal spikes, measuring 6-7 inches long, protruding from the base to
form the "tree". The top end of each spike is coated with approximately three
inches of ignition/ sparkling material, then the entire spike is wrapped in
colored paper with a gold plastic ribbon accent. When ignited, the effect is
similar to a sparkler in that it emits bright sparks. The item is designed to
be placed on the ground and then ignited. It is not designed to be held in the
hand.
The applicable subheading for the novelty firework called "Sparkling Tree"
will be 3604.10.9010 Harmonized Tariff Schedule of the United States (HTSUS),
which provides for Fireworks: Other: Class 1.4G (Class C). The rate of duty is
5.3 percent
ad valorem.
It is the opinion of this office that the instant merchandise would be
subject to anti-dumping (ADA) margins under the current Department of Commerce
ADA findings on Sparklers from the China, as published in the Federal Register
on July 30, 1996. Please contact your local port for the specific case numbers
and percentages for each case. If you desire a scope determination on the
applicability of anti-dumping duty to your product, please write directly to:
Office of Antidumping Compliance
International Trade Administration
U.S. Department of Commerce
14th Street and Constitution Avenue, N.W.
Washington, DC 20230
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 F. Cantone at 212-
466-5488.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division