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The tariff classification of party favors from China.
N325689 May 3, 2022 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Mr. Joseph J. Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of party favors from China. Dear Mr. Kenny: In your letter dated April 26, 2022, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc. You submitted photographs and a detailed description of a collection of small inexpensive items identified as CVS item 513676, Party Pack 1, which are marketed, packaged, and sold as party favors for children’s Halloween parties. The packaging design refers to the item’s use for Halloween parties. The assorted plastic trinkets have a flimsy appearance, are not suitable for long term use and are meant to be trinket souvenirs of the Halloween party. The package consists of 35 items including 5 lizards, 5 bats, 5 scorpions, 5 ghosts and 15 black cats. The applicable subheading for CVS item 513676, Party Pack 1 will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “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 the World Wide Web at https://hts.usitc.gov/current. 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 Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division