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NY R03093

January 19, 2006

CLA-2-95:RR:NC:SP:225 R03093


TARIFF NO.: 9505.90.4000

Mr. John A. Carrier
LCHB 15309
601 Cooks Hill Road
Mount Juliet, TN 37122

RE: The tariff classification of piñatas from China.

Dear Mr. Carrier:

In your letter dated January 12, 2006, on behalf of your client, Interpro Ltd., you requested a tariff classification ruling.

You submitted photographs of dinosaur and zebra piñatas. A piñata is made of paper and is used as a decoration for birthday parties. The item is designed to be hung from the ceiling and is usually filled with small candies, prizes, etc. It is traditionally "opened" by hitting the piñata with a stick, thereby, causing all the prizes/candies to fall out for everyone to pick up and enjoy.

You indicate in your letter that the piñatas will be imported in three versions. The first version will have the piñatas imported empty. The second version will have the piñatas imported filled with novelty trinkets and other toys. The final version will have the piñatas imported filled with individually wrapped hard candy. You inquire whether the filled piñatas with either toys or candy will be considered sets.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) states that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.

Piñatas imported filled with toys or candies are not considered sets for Customs’ purposes, as the piñata and its contents do not meet a particular need or carry out a specific activity. The piñata is a party decoration while toys are designed to amuse and be played with and candy is designed to be eaten. Therefore, if imported together, the piñata and its contents must be classified separately.

The applicable subheading for the empty dinosaur and zebra piñatas 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.

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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