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NY 875064

July 1, 1992

CLA-2-95:S:N:N3D:225 875064


TARIFF NO.: 9505.90.4000, 9505.90.6000, 9503.90.6000

Mr. Ernest Ferrante
Kuehne & Nagel, Inc.
National Head Office and N.Y. Branch
10 Exchange Place - 19th Floor
Jersey City, New Jersey 07302

RE: The tariff classification of party favors and toys from Germany

Dear Mr. Ferrante:

In your letter dated June 2, 1992, you requested a tariff classifi- cation ruling on behalf of your client Forum Novelties, Inc.

The samples submitted, referred to as "Table Bombs", are actually containers holding party favors and small plastic toys. Two styles, represented by item number 50813, differ in size and contents. The first 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 expelling various items such as confetti, paper spirals and costume items. The articles include: false ears, nose, lips, fangs and an eye patch. The second item is a smaller size version of the above. This sample contains: paper spirals, a miniature plastic charm and a miniature plastic glass of beer.
The above articles do not constitute a set for classification purposes.

The "Table Bombs" must be separately classified as follows: The applicable subheading for the cardboard tube with fuse, confetti and paper spirals will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for confetti, paper spirals or streamers, party favors and noisemakers. The duty rate will be 4 percent ad valorem. The applicable subheading for the costume items (false ears, nose, lips, fangs and eye patch) is 9505.90.6000, HTS, which provides for festive, carnival or other entertainment articles: other: other. The duty rate will be 3.1 percent ad valorem. The applicable subheading for the plastic toy articles (charm and beer glass) will be 9503.90.6000, HTS, which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 percent ad valorem.

Merchandise classifiable in HTS subheadings 9505.90.6000, 9505.90.4000 and 9503.90.6000, valued not over 5 cents per unit, will be eligible for duty free consideration under HTS subheading 9902.71.13, if imported on or before December 31, 1992.

Section 304 of the Tariff Act of 1930 as amended, states that all articles entering the commerce of the United States must be marked with the English name of the country of origin as permanently and conspicuously as the article will permit. The samples submitted to this office was found to be not legally marked.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire

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