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The tariff classification of a garland from China.
Issued July 9, 2018 by U.S. Customs and Border Protection.
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Copies to clipboardN2 N298612 (July 9, 2018)
Tariff classification
HTS codes: 9505.90.4000
Headings: 9505
Product description
You submitted a sample, identified as “Basket Filler & Decorative Garland,” Rite Aid item # 9044480, which consists of a length of extremely thin metal wire wrapped with metalized, polyvinyl chloride film and decorated with chick, bunny and flower shapes cut from thin plastic film that easily detach. Mere casual handling of the article in this office caused the insubstantial cut-out shapes to fall off from the wire, making long-term use of the article impractical. Although referred to as “basket filler,” the article is actually used as a disposable decorative garland thrown away after one-time use at a party. This is evidenced by examination of both the weak article itself with its feeble hanging shapes and websites selling comparable garlands, and your own citation of New York Ruling N030402 which classified a similar article with attached frail chick shapes as a throwaway garland and not as basket filler. Your sample is being returned as you requested.
CBP rationale
The applicable subheading for Rite Aid item number 9044480 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
N298612 July 9, 2018 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Mr. Joseph Stinson Omni Global Sourcing Solutions, Inc. 4050 S. 26th Street, #200 Philadelphia, PA 19112 RE: The tariff classification of a garland from China. Dear Mr. Stinson: In your letter dated June 20, 2018, you requested a tariff classification ruling. You submitted a sample, identified as “Basket Filler & Decorative Garland,” Rite Aid item # 9044480, which consists of a length of extremely thin metal wire wrapped with metalized, polyvinyl chloride film and decorated with chick, bunny and flower shapes cut from thin plastic film that easily detach. Mere casual handling of the article in this office caused the insubstantial cut-out shapes to fall off from the wire, making long-term use of the article impractical. Although referred to as “basket filler,” the article is actually used as a disposable decorative garland thrown away after one-time use at a party. This is evidenced by examination of both the weak article itself with its feeble hanging shapes and websites selling comparable garlands, and your own citation of New York Ruling N030402 which classified a similar article with attached frail chick shapes as a throwaway garland and not as basket filler. Your sample is being returned as you requested. The applicable subheading for Rite Aid item number 9044480 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, Steven A. Mack Director National Commodity Specialist Division
Ruling history
More rulings on the same tariff codes
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The tariff classification of a paper party decoration from China.
The tariff classification of a paper party decoration from China.
The tariff classification of a paper party decoration from China.
The tariff classification of novelty party prop glasses from China.
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.
The tariff classification of a party decoration from China.
The tariff classification of a party decoration from China.
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