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HQ 954431

July 21, 1993

CLA-2 CO:R:C:F 954431 LPF


TARIFF NO.: 9505.90.4000

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

RE: Modification of NYRL 875064; Table Bombs in 9505, HTSUSA, as festive, carnival or other entertainment articles; HRL 952833

Dear Mr. Ferrante:

In New York Ruling Letter (NYRL) 875064, issued July 1, 1992, "table bombs," imported from Germany, were classified under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). We have reviewed that ruling and have found it to be partially in error. The correct classification is as follows.


The table bombs may be described as containers holding party favors and small plastic trinkets. The two styles, both item #50813, differ in size and contents. One style 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 and expel various items such as confetti, paper spirals, and costume items (e.g., false ears, a nose, lips, fangs, and an eye patch). The other style is a smaller version of the above. It contains paper spirals and toy articles (e.g., a miniature plastic charm and a miniature plastic glass of beer).

In NYRL 875064, the table bombs were held not to constitute a set put up for retail sale pursuant to GRI 3(a) and (b), and the various components comprising the merchandise were classified separately. The cardboard tube, confetti, and paper spirals were classified in 9505.90.4000, HTSUSA, as festive, carnival or other entertainment articles, other, confetti, paper spirals or streamers, party favors and noisemakers. The costume items were classified in 9505.90.6000, as festive, carnival or other entertainment articles, other, other. The toy articles were classified in 9503.90.6000, as other toys, other, other, other toys.


Whether the table bombs are classified, as a whole, in 9505.90.40 as confetti, paper spirals or streamers, party favors and noisemakers or are classified under the various headings providing for each of their individual components.


The General Rules of Interpretation (GRI's) taken in their appropriate order provide a framework for classification of merchandise under the HTSUSA. Most imported goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may then be applied. The Explanatory Notes (EN's) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI's.

Heading 9505 provides for, inter alia, festive, carnival and other entertainment articles. The EN's to 9505 indicate that the heading covers:

(A) Festive, carnival or other entertainment articles, which in view of their intended use are generally made of non-durable material. They include:...

(2) Articles traditionally used at Christmas festivities, e.g., artificial Christmas trees (these are sometimes of the folding type), nativity scenes, Christmas crackers, Christmas stockings, imitation yule logs.

(3) Articles of fancy dress, e.g., masks, false ears and noses, wigs, false beards and moustaches (not being articles of postiche - heading 67.04), and paper hats. However, the heading excludes fancy dress of textile materials, of Chapter 61 or 62.

(4) Throw-balls of paper or cotton-wool, paper streamers (carnival type), cardboard trumpets, "blow-outs", confetti, carnival umbrellas, etc.

We note that the EN's cite "Christmas crackers" as an exemplar of a festive article traditionally used at Christmas. It is our understanding that when one pulls or ignites Christmas crackers they may expel confetti, streamers, little trinkets, etc. Christmas crackers, identifiable as such at the time of importation, are classified in their entirety as festive articles. By analogy it is not necessary to classify the table bombs under the various headings providing for each of their individual components, but rather under the appropriate heading providing for the table bombs, as a whole.

The subject table bombs do not meet the criteria for festive articles, because they are not traditionally associated with a particular festival, but instead may be used at parties and various celebrations throughout the year. See, inter alia, Headquarters Ruling Letter 952833, issued February 6, 1993. However, pursuant to GRI 1, the terms of the heading and the EN's indicate that the table bombs, which are non-durable, are classifiable within 9505 as entertainment articles.

At the subheading level 9505.90.40 provides for confetti, paper spirals or streamers, party favors and noisemakers, while 9505.90.60 provides for other festive, carnival or entertainment articles. It is our position that the language in the subheadings and EN's indicates that the table bombs fit the description of the non-durable entertainment or party-type articles classifiable in subheading 9505.90.40.


The table bombs are classifiable in subheading 9505.90.4000, HTSUSA, as "Festive, carnival or other entertainment articles...: Other: Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof." The general column one rate of duty is 4 percent ad valorem.

NYRL 875064 is modified accordingly.


John Durant, Director
Commercial Rulings Division

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