The tariff classification of a paper banner, garland, centerpiece and paper signs from China
Issued April 14, 1992 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.90.4000, 4911.99.6000
Product description
Item number 9347 is "12 Foot 3-D Paper Garland". The orange and black garland is designed for use as a Halloween decoration. Item number 9824 is a paper banner. The article displays the message "Happy Hallow- een". The next item, number 9357, is a "Honeycomb Centerpiece" in two assorted styles. The centerpiece is made of paper and may depict a haunted house with ghosts or bats flying within a pumpkin shape. The last item, number 9352, is called "Spooky Sayings". The signs are 7" X 10 1/2" sheets of paper lithograph- ically printed with depictions of ghoulish creatures uttering clever sayings (shown in the form of large "bubble" captions).
CBP rationale
The applicable subheading for the paper garland (item 9347), banner (item 9824) and centerpiece (item 9357) will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for confetti, paper spirals or streamers, party favors and noise- makers. The applicable subheading for the "Spooky Sayings" (item 9352) will be 4911.99.6000, HTS, which provides for other (non- enumerated) printed matter, printed on paper in whole or in part by a litho- graphic process.
Full text
NY 872391 April 14, 1992 CLA-2-95:S:N:N3D:225 872391 CATEGORY: Classification TARIFF NO.: 9505.90.4000, 4911.99.6000 Mr. Ken August Fun World, Division of Easter Unlimited, Inc. 80 Voice Road Carle Place, N.Y. 11514 RE: The tariff classification of a paper banner, garland, centerpiece and paper signs from China Dear Mr. August: In your letter dated March 10, 1992, you requested a tariff classification ruling. Four samples accompanied your inquiry. Item number 9347 is "12 Foot 3-D Paper Garland". The orange and black garland is designed for use as a Halloween decoration. Item number 9824 is a paper banner. The article displays the message "Happy Hallow- een". The next item, number 9357, is a "Honeycomb Centerpiece" in two assorted styles. The centerpiece is made of paper and may depict a haunted house with ghosts or bats flying within a pumpkin shape. The last item, number 9352, is called "Spooky Sayings". The signs are 7" X 10 1/2" sheets of paper lithograph- ically printed with depictions of ghoulish creatures uttering clever sayings (shown in the form of large "bubble" captions). The applicable subheading for the paper garland (item 9347), banner (item 9824) and centerpiece (item 9357) will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for confetti, paper spirals or streamers, party favors and noise- makers. The duty rate will be 4 percent ad valorem. The applicable subheading for the "Spooky Sayings" (item 9352) will be 4911.99.6000, HTS, which provides for other (non- enumerated) printed matter, printed on paper in whole or in part by a litho- graphic process. The duty rate will be 0.4 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
More rulings on the same tariff codes
The tariff classification of puzzles and memory sets from China
The tariff classification of books with cards or tiles from China
The tariff classification of instructional flash cards from India
The tariff classification of notebooks and stickers from China
The tariff classification of “Prism” guided corporate exercises from China
The tariff classification of novelty party prop glasses from China.
The tariff classification of piano overlays from China
The tariff classification of “Cards Against Humanity Explains the Joke” from China
The tariff classification of conversation cards from China
The tariff classification of affirmation cards from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →