CLA-2-39:RR:NC:SP:221 D83172
Mr. Ken August
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of novelty straws from China.
Dear Mr. August:
In your letter dated October 2, 1998, you requested a tariff
classification ruling.
Samples of two novelty drinking straws were included with
your request. Both are made of polyvinyl chloride (PVC) and are
not flexible. Item 6334, identified as "heart on a straw,"
consists of a straw which twists into a heart-shaped
configuration at top. A molded plastic three dimensional heart
is threaded onto the straw so that it fits inside the heart-
shaped space. This heart, though detachable, has no intrinsic
play value.
Item 3335, identified as "bendy on a straw," consists of a
straw which twists into a three loop configuration at top. A
plastic bendable toy figure of a rabbit, approximately 5 inches
in height, is attached onto the straw by means of its arms being
threaded through the loops. The straw is available with
different types of comic animal figures. The bendable animal
figure, which is easily detachable from the straw, can be
manipulated into different poses, and has a separate play value
in addition to its function as a decoration for the straw. The
bendable toy animal is separately classifiable from the straw.
The applicable subheading for style 6334, "heart on a
straw," including the decorative heart, and for the drinking
straw portion of style 3335, "bendy on a straw," will be
3917.23.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for tubes, pipes and hoses and fittings
therefor...of plastics...tubes, pipes and hoses, rigid...of
polymers of vinyl chloride. The rate of duty will be 3.1 percent
ad valorem.
The applicable subheading for the plastic bendable toy
animal figure will be 9503.49.0025, HTS, which provides for toys
representing animals or non human creatures...parts and
accessories thereof: other...toys. This provision is free of
duty.
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 Joan
Mazzola at 212-466-5580.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division