E81192 E8 Ruling Active

The tariff classification of a pinata from Ecuador

Issued May 12, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.4000

Headings: 9505

Product description

The pinata is made of paper and is used as a decoration for birthday parties. The item is designed to be hung from the ceiling and is usually filled with small candies, prizes, etc. It is traditionally “opened” by hitting the pinata with a stick, thereby, causing all the prizes/candies to fall out for everyone to pick up and enjoy.

CBP rationale

The applicable subheading for the paper pinata will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles: confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof.

Full text

NY E81192 May 12, 1999 CLA-2:RR:NC:SP:225 E81192 CATEGORY: Classification TARIFF NO.: 9505.90.4000 RE: The tariff classification of a pinata from Ecuador Ms. Maria E. Ambrossi 144 Sherman Avenue Jersey City, N.J. 07306 Dear Ms. Ambrossi: In your letter dated April 20, 1999 you requested a tariff classification ruling on pinatas from Ecuador. Although a sample was not submitted with your inquiry, a description was provided. The pinata is made of paper and is used as a decoration for birthday parties. The item is designed to be hung from the ceiling and is usually filled with small candies, prizes, etc. It is traditionally “opened” by hitting the pinata with a stick, thereby, causing all the prizes/candies to fall out for everyone to pick up and enjoy. The applicable subheading for the paper pinata will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles: confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof. The rate of duty will be free. At this time, articles classified in HTS 9505.90.4000 are not subject to quota restraints or visa requirements. You are also advised that, the marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. §1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. The purpose of this section is to prevent the possibility of misleading or deceiving the ultimate purchaser as to the actual origin of the imported goods. Please ensure that your products reflect the proper country of origin marking requirements. In response to your questions regarding import licensing, processing fees, bond requirements, etc., it is suggested that you contact your local import specialist team 204 at (212) 637-7530 or your customs broker. Additionally, we are enclosing several pamphlets which may be of help to you. 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 Alice J. Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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