10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of party picks from China
Issued September 29, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G81888 (September 29, 2000)
Tariff classification
HTS codes: 9505.90.4000
Headings: 9505
GRI rules applied: GRI 1
Product description
The article under consideration is a package of “American Flag Picks,” item #311-80148-119. The picks measure approximately 2 ½” in height and consist of a wooden pick with a printed rectangular paper attached to the top that resembles the Stars and Stripes of the American flag. There are 40 identical flags packaged together on a blister card. The picks are intended for use at parties as a decoration in appetizers, desserts or the like. The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...". The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), although not legally binding are the official interpretation of the tariff at the international level. They state, in pertinent part for 95.05: "This heading covers: (A)(1) Decorations such as festoons, garlands, Chinese lanterns, etc., as well as various decorative articles made of paper, metal foil, glass fibre, etc., . . . Cake and other decorations (e.g., animals, flags) which are traditionally associated with a particular festival are also classified here." The “American Flag Picks” are of the same class or kind of merchandise as cake decorations and therefore are classified within heading 9505.
CBP rationale
The applicable subheading for the “American Flag Picks,” item #311-80148-119, 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 G81888 September 29, 2000 CLA-2-95:RR:NC:SP:225 G81888 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of party picks from China Dear Mr. Hoffacker: In your letter dated September 8, 2000 you requested a tariff classification ruling on behalf of Consolidated Stores, Inc. The article under consideration is a package of “American Flag Picks,” item #311-80148-119. The picks measure approximately 2 ½” in height and consist of a wooden pick with a printed rectangular paper attached to the top that resembles the Stars and Stripes of the American flag. There are 40 identical flags packaged together on a blister card. The picks are intended for use at parties as a decoration in appetizers, desserts or the like. The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...". The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), although not legally binding are the official interpretation of the tariff at the international level. They state, in pertinent part for 95.05: "This heading covers: (A)(1) Decorations such as festoons, garlands, Chinese lanterns, etc., as well as various decorative articles made of paper, metal foil, glass fibre, etc., . . . Cake and other decorations (e.g., animals, flags) which are traditionally associated with a particular festival are also classified here." The “American Flag Picks” are of the same class or kind of merchandise as cake decorations and therefore are classified within heading 9505. The applicable subheading for the “American Flag Picks,” item #311-80148-119, 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. 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
More rulings on the same tariff codes
The tariff classification of paper cap from South Korea
The tariff classification of a paper party decoration from China.
The tariff classification of a paper party decoration from China.
The tariff classification of a paper party decoration from China.
The tariff classification of novelty party prop glasses from China.
The tariff classification of a party decoration from China.
The tariff classification of a party decoration from China.
The tariff classification of a party decoration from China.
The tariff classification of a party decoration from China.
The tariff classification of a party decoration from China.
Follow G81888
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.