CLA-2-39:OT:RR:NC:N3 348
Ken Park
Amscan Inc
1 Celebration Square Woodcliff Lake, NJ 07677
RE: The tariff classification of birthday sash from China
Dear Mr. Park:
In your letter dated August 28, 2024, you requested a tariff classification ruling. The sample is being retained by our office.
Item number 340464 is a birthday sash. The 66 inch long sash is made of 0.3 mm thick polyurethane material that is cut into 7 inch long by 0.2 inch-wide strips. It features a 4.5 inch x 4.5 inch cutout star constructed from coated polyester fabric with a felt fabric backing. The cutout star is screen printed with the phrase "IT'S MY." The sash also features 7 letters measuring 4.5 inches in height and 1inch to 3.5 inch in width (depending on the letter.) Each letter is covered with PET glitter over polyurethane fabric with a felt fabric backing. The seven individual letters spell out "BIRTHDAY." Together, the sash reads, "IT'S MY BIRTHDAY.” The cutout letters, star and fringed material are sewn together at the top and covered with a narrow polyester fabric that runs the length of the sash.
You have suggested the classification under subheading 9505.90.6000, 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: Other. We disagree with your proposed classification.
The sash is not classifiable as a festive article, as it is an item of personal adornment and is not limited to a specific festive occasion.
The applicable subheading for item number 340464 will be 3926.20.9050, HTSUS, which provides for "Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other, Other. The rate of duty will be 5% ad valorem.
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 at https://hts.usitc.gov/.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.20.9050, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3926.20.9050, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 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. In the event that 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 U.S. Customs and Border Protection (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 and Border Protection 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, please contact National Import Specialist Rosemarie Hayward at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division