The tariff classification of a bottle cover from China.
Issued September 26, 2018 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.90.4000
Headings: 9505
Product description
You submitted a sample of item 160542, Grass Skirt Bottle Cover. This is an insubstantial plastic article resembling a grass skirt. It has slits at intervals to simulate the fringe on a grass skirt that attaches to a band at the “waist.” Although referred to as a bottle cover, this threadbare article provides no protection for a bottle and has no utilitarian purpose. It is not capable of repetitive use, as casual handling of the article in this office caused the fringe to fall off. Instead, it is designed as a one-time use bottle decoration for a party that is thrown away afterwards.
CBP rationale
The applicable subheading for item 160542 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.
Full text
N300447 September 26, 2018 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Mr. Simon Slyper Amscan Inc. 80 Grasslands Road Elmsford NY 10523 RE: The tariff classification of a bottle cover from China. Dear Mr. Slyper: In your letter dated September 6, 2018, you requested a tariff classification ruling. You submitted a sample of item 160542, Grass Skirt Bottle Cover. This is an insubstantial plastic article resembling a grass skirt. It has slits at intervals to simulate the fringe on a grass skirt that attaches to a band at the “waist.” Although referred to as a bottle cover, this threadbare article provides no protection for a bottle and has no utilitarian purpose. It is not capable of repetitive use, as casual handling of the article in this office caused the fringe to fall off. Instead, it is designed as a one-time use bottle decoration for a party that is thrown away afterwards. The applicable subheading for item 160542 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
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