CLA-2-39:RR:NC:SP:222 H88786
Mr. Ryan McClure
Creata Promotion, USA
865 South Figueroa Street, Suite 1300
Los Angeles, CA 90017
RE: The tariff classification of various party items from China, Australia and Taiwan.
Dear Mr. McClure:
In your letter dated February 14, 2002, you requested a classification ruling.
You have submitted five samples that consist of (1) a melamine lunch plate with a birthday design, (2) a double sided jigsaw puzzle made of paper, (3) crazy feet mugs made of plastic, (4) plastic forks and spoons and (5) an empty pencil case made of steel. The empty steel pencil case measures approximately 8 inches long by 2.5 inches wide by .5 inch deep. Your letter of inquiry states that the melamine lunch plate, the crazy feet mugs and the plastic forks and spoons are made in China. The double-sided jigsaw puzzle is made in Australia and the steel pencil case is made in Taiwan. All of the articles include designs of characters from a national restaurant chain. The articles will be used as gifts during children's birthday parties at the restaurant.
The applicable subheading for the plastic birthday lunch plate, will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: plates, cups, saucers, soup bowls, cereal bowls,…serving dishes and platters. The rate of duty will be 6.5 percent ad valorem.
The applicable subheading for the plastic crazy feet mugs, the plastic spoons and forks will be 3924.10.4000, HTS, which provides for tableware, kitchenware, other household articles...of plastics: tableware, kitchenware: other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the empty steel pencil case will be 7326.90.3500, HTS, which provides for other articles of iron or steel, other, other, containers of a kind normally carried on the person, in the pocket or in the handbag . The rate of duty will be 7.8 percent ad valorem.
The applicable subheading for the double sided jigsaw puzzle will be 9503.60.2000, HTS, which provides for other toys: puzzles and parts and accessories thereof: Other. The rate of duty will be free.
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 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division