CBP Ruling N047995 — The tariff classification of Paper Party Masks, (SKU# 1PHH2431) from China

Tariff classification

Headings: 9505

Product description

You submitted a sample of Paper Party Masks identified as SKU# 1PHH2431, which consists of eight paperboard masks packaged together inside a plastic bag with a cardboard header. Each mask depicts the visage of the Marvel comic book superhero, “Iron Man”, and measures approximately 8-1/2” in height x 5-1/2” in width. The masks have eye cut-outs and elastic attached in back which slips over the head for securing the mask over the wearer’s face. Although you suggest classification of the masks as party favors under tariff subheading 9505.90.4000, HTSUS, which provides for "Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof", Headquarters Ruling Letter 962454 determined that party favors were “trinket souvenirs” that “serve principally as a reminder of the event.” Instead, a decorative face-covering mask is more appropriately classified as a flimsy article of “fancy dress” under tariff subheading 9505.90.6000, HTSUS. Your sample is being returned upon your request.

CBP rationale

The applicable subheading for Paper Party Masks, (SKU# 1PHH2431) will be 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.

Full text

N047995 January 23, 2009 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Sandra Wieckowski Expeditors Tradewin, LLC 11101 Metro Airport Center Drive Bldg. M2, Suite 110 Romulus, MI 48174 RE: The tariff classification of Paper Party Masks, (SKU# 1PHH2431) from China Dear Ms. Wieckowski: In your letter dated December 19, 2008, on behalf of Hallmark Cards, Inc., you requested a tariff classification ruling. You submitted a sample of Paper Party Masks identified as SKU# 1PHH2431, which consists of eight paperboard masks packaged together inside a plastic bag with a cardboard header. Each mask depicts the visage of the Marvel comic book superhero, “Iron Man”, and measures approximately 8-1/2” in height x 5-1/2” in width. The masks have eye cut-outs and elastic attached in back which slips over the head for securing the mask over the wearer’s face. Although you suggest classification of the masks as party favors under tariff subheading 9505.90.4000, HTSUS, which provides for "Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof", Headquarters Ruling Letter 962454 determined that party favors were “trinket souvenirs” that “serve principally as a reminder of the event.” Instead, a decorative face-covering mask is more appropriately classified as a flimsy article of “fancy dress” under tariff subheading 9505.90.6000, HTSUS. Your sample is being returned upon your request. The applicable subheading for Paper Party Masks, (SKU# 1PHH2431) will be 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." 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Wayne Kessler at (646) 733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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