N311802 N3 Ruling Active

The tariff classification of a paper party banner from China.

Issued May 21, 2020 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.4000

Headings: 9505

Product description

You submitted a photo and detailed description of an item identified as the “Happy Birthday” party banner, SKU number Birthday-Banners-Silver-Gltr, which is composed of flimsy printed paper letters with plain backs spelling out the words “Happy Birthday.” Each letter is printed on a card measuring approximately 7.9” tall by 6.3” wide, featuring two punched holes that a thin nylon string is woven through. The string measures 20’ in length. The temporary decoration will be imported packed in a plastic bag with a printed header card, for a one-time use as a disposable birthday party decoration.

CBP rationale

The applicable subheading for the “Happy Birthday” party banner, SKU Birthday-Banners-Silver-Gltr, 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

N311802 May 21, 2020 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Mr. Stan Malikov Stratton-Imports LLC 450 Warrenville Rd., Apt. 153 Lisle, IL 60532 RE: The tariff classification of a paper party banner from China. Dear Mr. Malikov: In your letter dated May 13, 2020, you requested a tariff classification ruling. You submitted a photo and detailed description of an item identified as the “Happy Birthday” party banner, SKU number Birthday-Banners-Silver-Gltr, which is composed of flimsy printed paper letters with plain backs spelling out the words “Happy Birthday.” Each letter is printed on a card measuring approximately 7.9” tall by 6.3” wide, featuring two punched holes that a thin nylon string is woven through. The string measures 20’ in length. The temporary decoration will be imported packed in a plastic bag with a printed header card, for a one-time use as a disposable birthday party decoration. The applicable subheading for the “Happy Birthday” party banner, SKU Birthday-Banners-Silver-Gltr, 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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