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The tariff classification of an Autumn Harvest Garland from China.
Issued January 16, 2013 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N237003 (January 16, 2013)
Tariff classification
HTS codes: 9505.90.4000
Headings: 9505
Product description
You submitted a sample identified as an Autumn Harvest Garland. It consists of a very thin zinc wire wrapped with plastic film with cut-out shapes of 1" leaves in gold, red and orange. The garland measures approximately 16 feet in length. The leaves are cut from thin plastic film and easily detach from the wire, making long-term use of the article impractical. The flimsy garland is similar to other decorative articles that are designed to be thrown away after one-time use at a party.
CBP rationale
The applicable subheading for the Autumn Harvest Garland will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof.
Full text
N237003 January 16, 2013 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Mr. Matthew Samuel Michaels Stores procurement Company, Inc. 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of an Autumn Harvest Garland from China. Dear Mr. Samuel: In your letter dated December 21, 2012, you requested a tariff classification ruling. You submitted a sample identified as an Autumn Harvest Garland. It consists of a very thin zinc wire wrapped with plastic film with cut-out shapes of 1" leaves in gold, red and orange. The garland measures approximately 16 feet in length. The leaves are cut from thin plastic film and easily detach from the wire, making long-term use of the article impractical. The flimsy garland is similar to other decorative articles that are designed to be thrown away after one-time use at a party. The applicable subheading for the Autumn Harvest Garland will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof." 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, Thomas J. Russo Director National Commodity Specialist Division
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