CLA-2-95:OT:RR:NC:N4:425
Mr. Ken Park
Amscan Inc., A Party City Holdings Co.
1 Celebration Square
Woodcliff Lake, NJ 07677
RE: The tariff classification of a party decoration from China. Dear Mr. Park: In your letter dated February 15, 2023, you requested a tariff classification ruling.
You submitted illustrations and a detailed description of an item identified as the 2024 Jumbo Paillette Cutout BSG, item number 3903421, which consists of a flimsy, wall-hanging party decoration. The item consists of a lightweight one-piece, cardboard cutout of the number 2024, which is covered by thin plastic sequins stitched onto lightweight felt fabric, glued to the front face of the decoration. The flimsy decoration measures approximately 14" in height by 24" in width and features three tabs with hanging holes across the top for easy display. The fragile decoration is designed for one-time use as a disposable party decoration. The item will be marketed and sold as a New Year’s Eve party decoration.
The applicable subheading for the “2024 Jumbo Paillette Cutout BSG,” item number 3903421, 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