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 August 24, 2023, you requested a tariff classification ruling.
You submitted a sample and a detailed description of an item identified as the “Derby Award Ribbon Garland,” item number 220581, which consists of a flimsy, wall-hanging party banner. The item consists of an 8' long piece of very thin grosgrain ribbon with seven multicolored award ribbons attached to it with glue at 5" intervals. Each award ribbon consists of a 5" rosette with two 5" ribbon tails glued to the back of the rosette. The center of each rosette features a 3" plastic disk glued to center of the rosette. The rosettes at each end feature a silhouette of a racehorse and jockey the other rosettes feature a different letter and spell out the word DERBY. The fragile decoration is designed for one-time use as a disposable party decoration. The item will be marketed and sold as a horse race watching party decoration.
You propose classification of this item in subheading 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), as “Other printed matter.” However, the goods are more specifically provided for in Chapter 95, and Note 1(c) to Chapter 49 states, “This chapter does not cover: Playing cards or other goods of chapter 95.”
The applicable subheading for the “Derby Award Ribbon Garland,” item number 220581, will be 9505.90.4000, 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. If the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of CBP and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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