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NY M81315

March 28, 2006

CLA-2-95:RR:NC:SP:225 M81315


TARIFF NO.: 9505.90.4000

Ms. Jane L. Taeger
Samuel Shapiro & Company, Inc.
One Charles Center
100 N. Charles Street, Suite 1200
Baltimore, MD 21201

RE: The tariff classification of “Magnifying Glasses” from China.

Dear Ms. Taeger:

In your letter dated March 20, 2006, you requested a tariff classification ruling.

You submitted a sample of “Magnifying Glasses” identified as item number 2028, which consists of six magnifying glasses packaged on a multi-colored hang card imprinted with the words “Party Favors” in letters ranging from ¼” to 1”. Every magnifying glass is made of flimsy plastic with a flexible handle, and measures approximately 3” in length and 1-1/2” inches in diameter. Each magnifying glass is a vibrant blue, red, green, pink, purple or orange color.

Classification within 9505.90.4000 as a party favor is indicated when a product is not intended for long-term use, is of little value, inexpensively made, packaged in multiples of four or more, but generally not more than 8 or 12, clearly and prominently labeled as party favors, bought and sold as party favors in those channels of trade where party favors are normally sold, and not excluded by Chapter Note from classification in Chapter 95 of the Harmonized Tariff Schedule of the United States (HTSUS). The instant merchandise meets these requirements and will be classified accordingly as party favors in 9505.90.4000, HTSUS.

The applicable subheading for the “Magnifying Glasses” identified as item number 2028 will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks, and practical joke articles; parts and accessories thereof: Other: Confetti, paper spirals or streamers, party favors and noisemakers: parts and accessories thereof.” The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Alice Wong at 646-733-3026.


Robert B. Swierupski

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