CBP Ruling N309379 — The tariff classification of a paper party banner kit from China.

Tariff classification

Headings: 9505

Product description

You submitted a sample of an item identified as a banner kit, item number 120486, consisting of a package of two single use paper party banners. The first banner, features flimsy colored paper letters strung on narrow ribbon spelling out the phrase “Stay Cool,” with one of the letters portrayed as a beach ball. The banner measures approximately 6 feet in length, with letters approximately 6.75” tall. The second banner depicts small paper ice cream cones and foil tassels strung along a narrow ribbon. The banner measures approximately 5.8 feet in length and the paper ice cream cones measure 5.75” tall and are constructed of delicate honeycomb tissue that rips easily with casual handling and cannot be refolded, stored and reused. Both the “Stay Cool” banner and the banner with honeycomb tissue ice cream cones are designed for one-time use only as disposable party decorations. The banners are packed flat in a polybag with paper header card with a photograph depicting a summer party.

CBP rationale

The applicable subheading for the banner kit, item number 120486, 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

N309379 February 4, 2020 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 paper party banner kit from China. Dear Mr. Slyper: In your letter dated November 25, 2019, you requested a tariff classification ruling. You submitted a sample of an item identified as a banner kit, item number 120486, consisting of a package of two single use paper party banners. The first banner, features flimsy colored paper letters strung on narrow ribbon spelling out the phrase “Stay Cool,” with one of the letters portrayed as a beach ball. The banner measures approximately 6 feet in length, with letters approximately 6.75” tall. The second banner depicts small paper ice cream cones and foil tassels strung along a narrow ribbon. The banner measures approximately 5.8 feet in length and the paper ice cream cones measure 5.75” tall and are constructed of delicate honeycomb tissue that rips easily with casual handling and cannot be refolded, stored and reused. Both the “Stay Cool” banner and the banner with honeycomb tissue ice cream cones are designed for one-time use only as disposable party decorations. The banners are packed flat in a polybag with paper header card with a photograph depicting a summer party. The applicable subheading for the banner kit, item number 120486, 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 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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