The tariff classification of a Fish Net Deco Kit decoration from China.

N291522 November 22, 2017 CLA-2-49:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Ms. Peggy O’Brien Amscan Incorporated 25 Green Pond Road, Suite 1 Rockaway, NJ 07866 RE: The tariff classification of a Fish Net Deco Kit decoration from China. Dear Ms. O’Brien: In your letter, dated October 24, 2017, you requested a tariff classification ruling. A product description and partial sample were submitted for our review. The sample will be returned, per your request. The “Fish Net Deco Kit” consists of a lightweight fishing net (of nylon or cotton) and paperboard sea creatures to be hung as decoration. Per the provided specification sheet the net will measure 68” by 38,” although these dimensions differ from the provided sample. 12 color-printed cardstock cutouts represent fish, seahorses, octopuses, and similar underwater creatures. Foam tape is provided for the consumer to adhere the cutout characters to the net. The items will be packaged together for retail sale. You propose classification of the item as a party decoration, under subheading 9505.90.4000, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. The decoration is not akin to the exemplars for tariff subheading 9505.90.4000, such as confetti, spirals, streamers, noisemakers. The Fish Net Deco Kit meets the definition of a set, classifiable by the component which gives the set its essential character. The Explanatory Notes to the HTSUS, GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. In this case it is the printed paper sea creatures which create the primary visual impact and consumer appeal of the decoration and therefore impart the essential character for classification purposes. The applicable subheading for the Fish Net Deco Kit will be 4911.91.4040, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Printed not over 20 years at time of importation: Other: 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 the 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division