CBP Ruling N300655 — The tariff classification of party tissue from China.

Tariff classification

Headings: 9505

Product description

You submitted photographs and instructions for “Party Tissue Pom Pom Décor” (no item number). The article consists of a pack of eight tissue papers and eight ribbons of assorted colors. The tissue paper measures approximately 12” in width x 14” in length in its flattened form. The ribbon measures approximately 20” in length. To use, the ribbon is tied at the center of the tissue paper, and the tissue paper opens into a pom pom shape after pulling the multiple layers of paper apart and fluffing. The tied ribbon is then used to hang the finished decoration from the ceiling. The delicate tissue pom pom rips easily and cannot be refolded and stored. It is designed for one-time use only as a disposable party decoration.

CBP rationale

The applicable subheading for the “Party Tissue Pom Pom Décor” 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

N300655 September 28, 2018 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Mr. Hoi Shek Silver Timing Limited 8/F Pioneer Place, 33 Hoi Yuen Road Kwun Tong, Hong Kong China RE: The tariff classification of party tissue from China. Dear Mr. Shek: In your letter dated September 19, 2018, you requested a tariff classification ruling. You submitted photographs and instructions for “Party Tissue Pom Pom Décor” (no item number). The article consists of a pack of eight tissue papers and eight ribbons of assorted colors. The tissue paper measures approximately 12” in width x 14” in length in its flattened form. The ribbon measures approximately 20” in length. To use, the ribbon is tied at the center of the tissue paper, and the tissue paper opens into a pom pom shape after pulling the multiple layers of paper apart and fluffing. The tied ribbon is then used to hang the finished decoration from the ceiling. The delicate tissue pom pom 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 the “Party Tissue Pom Pom Décor” 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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