CLA-2-95:OT:RR:NC:N4:425
Mr. Ken Park
Amscan Inc.
80 Grasslands Road
Elmsford, NY 10523
RE: The tariff classification of party decorations from China.
Dear Mr. Park:
In your letter dated May 19, 2022, you requested a tariff classification ruling.
You submitted photographs and a detailed description of an item identified as the “Awards Night Buffet Decorating Kit,” item number 410212, which consists of a coordinated collection of Oscar party themed flimsy paper, one-time use decorations. The kit includes various tabletop decorations and a party banner. The insubstantial items are merely temporary decorative items and serve no utilitarian purpose.
The collection includes a wall banner measuring approximately 11’ in length featuring fragile 7” tall paper letters that form the phrase “AWARDS NIGHT” with a golden star between the two words, the letters are strung onto a string or ribbon for display with ends ties in loops for hanging. The temporary decoration is delicate and not suitable for more than a one-time use. The table decorations include a folded tabletop sign printed with the phrase “VIP access Only,” four lightweight paper bottle tags that measure approximately 2.5” wide by 6.225” tall, which slip over the neck of a champagne bottle and are printed to look like a black-tie tuxedo, six fragile paper drink markers printed with “Best Actor,” “Best Actress,” “Best Director,” “Best Costume,” “Best Score,” and “Best Picture.” The thin circular paper markers measure approximately 2.75” in diameter and feature a slit to sit on and decorate the rim of a champagne glass, only suitable for use at the single event. The collection also includes two star-spangled paper tent cards that measure approximately 4” long by 2” tall and two small tabletop paper signs, that you refer to as food picks that measure approximately 2.5” wide by 2.75” tall on 4” plastic picks, printed with the phrases “This award goes out to …” and “I didn’t prepare a speech.” All the disposable paper decorations are flat packed in a single polybag with a header card and marketed and sold as temporary party decorations.
The applicable subheading for the “Awards Night Buffet Decorating Kit,” item number 410212 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 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division