The tariff classification of party decorations from China.

N276729 July 15, 2016 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Ms. Annie Lin Coshima USA Import, Inc. DBA Creative Ideas 16622 East Johnson Drive City of Industry, CA 91745 RE: The tariff classification of party decorations from China. Dear Ms. Lin: In your letter dated May 6, 2016, but received on June 17, 2016, you requested a tariff classification ruling. The first submitted sample, identified as Sample 1, Tissue Paper Pom Pom, consists of a tissue paper pom pom decoration with scallop cut edges. It is packaged flat and opens into a pom pom shape after pulling the multiple layers of paper apart and fluffing. The completed pom pom measures approximately 12” in diameter, and has a long ribbon that is used to hang the finished decoration from the ceiling. The delicate paper pom-pom rips easily and cannot be refolded and stored. It is designed for one-time use only as a disposable party decoration. The second submitted sample, identified as Sample 2, Honeycomb Accordion Tissue Ball, consists of a round tissue paper honeycomb decoration. The completed honeycomb decoration measures approximately 4” in diameter. It is packaged flat, and takes its shape by pulling both ends together. The delicate paper pom-pom rips easily and cannot be refolded and stored. It is designed for one-time use only as a disposable party decoration. The third submitted sample, identified as Sample 3, Tissue Paper with “Fan–Shaped” Garland consists of a tissue paper garland composed of multiple pleated fan shapes connected together. The garland measures approximately 8” in width and 6’ in diameter. The thin paper garland rips easily and cannot be refolded and stored. It is designed for one-time use only as a disposable party decoration. The applicable subheading for Samples 1, 2 and 3 will be 9505.90.4000, 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: 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division