CLA-2-95:OT:RR:NC:N4:425
Mr. Simon Slyper
Amscan Inc.
80 Grasslands Road
Elmsford NY 10523
RE: The tariff classification of cone hats from China.
Dear Mr. Slyper:
In your letter dated September 4, 2018, you requested a tariff classification ruling.
You submitted illustrations and samples for item 250942, Pet Party Cone Hat, Medium/
Large, and item 252321, Pet Party Cone Hat, Teacup/Small. You state that these cone-shaped paper party hats are intended to be worn by pets at a party, but can also be worn by humans. Examination of the samples revealed that although referred to as pet party cone hats, the size, shape and construction of these hats is indistinguishable from the standard insubstantial conical one time use party hats worn by children at birthday parties and thrown away afterwards.
Your samples are being returned as you requested.
The applicable subheading for item 250942 and item 252321 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 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 Wayne Kessler at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division