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The tariff classification of decorative garland from China.
Issued April 28, 2014 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N252029 (April 28, 2014)
Tariff classification
HTS codes: 9505.90.4000
Headings: 9505
Product description
You submitted samples of a Deco Tinsel String Assortment, identified as item number 14053201, which consists of three styles of decorative, non-textile garland. The garlands each measure approximately 9 feet in length and are composed of a very fine metal wire wrapped with colored plastic film. The first style features cut-out shapes of leaves and berries. The second style features cut-out shapes of snowflakes and leaves. The third style features gold colored strips. These are insubstantial articles intended for one-time use as party decorations and then thrown away, as the shapes and strips easily detach from the wire making long-term use impractical. Your samples will be returned as requested.
CBP rationale
The applicable subheading for item number 14053201 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
N252029 April 28, 2014 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Ms. Tonja Davenport Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072-2170 RE: The tariff classification of decorative garland from China. Dear Ms. Davenport: In your letter dated March 31, 2014, you requested a tariff classification ruling. You submitted samples of a Deco Tinsel String Assortment, identified as item number 14053201, which consists of three styles of decorative, non-textile garland. The garlands each measure approximately 9 feet in length and are composed of a very fine metal wire wrapped with colored plastic film. The first style features cut-out shapes of leaves and berries. The second style features cut-out shapes of snowflakes and leaves. The third style features gold colored strips. These are insubstantial articles intended for one-time use as party decorations and then thrown away, as the shapes and strips easily detach from the wire making long-term use impractical. Your samples will be returned as requested. The applicable subheading for item number 14053201 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 [email protected] Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
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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.
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