The tariff classification of a lighted paper banner from China.

N311952 June 11, 2020 CLA-2-49:OT:RR: NC:4:434 CATEGORY: Classification TARIFF NO.: 4911.99.8000; 9903.88.15 Mr. Stan Malikov Stratton Imports LLC 450 Warrenville Rd. apt. 153 Lisle, IL 60532   RE: The tariff classification of a lighted paper banner from China. Dear Mr.Malikov: In your letter, dated May 20, 2020, you requested a tariff classification ruling. A detailed description and photos of the item were submitted for our review. The lighted “Happy Birthday Banner” is a printed paper banner embellished with multi-color LED light ropes. It consists of the 13 separate letters needed to spell out “Happy Birthday.” Each letter has been foil stamped onto a separate glitter-covered paper pennant measuring approximately 8” tall x 6.25” wide. Two holes are punched at the top of each pennant. The letters are intended to be strung on the two strands of 10’ LED light ropes, which are included. The AA batteries needed to operate the lights are not included. The pennant banner and light ropes constitute a composite article under General Rule of Interpretation 3(b) (GRI 3(b)) of the Harmonized Tariff Schedule of the United States (HTSUS). Such articles are classified by the component that imparts the essential character upon the whole. In this case, the printed paper banner imparts the essential character, as it is the “Happy Birthday” banner that is the center of attention. The lights merely accentuate the banner and add to its decorative appeal. Because the banner with lights set seems designed for re-use, it is not of the disposable construction anticipated by subheading 9505.90.40, HTSUS, party decorations. Therefore, the applicable subheading for the lighted birthday banner will be 4911.99.8000, HTSUS, which provides for “Other printed matter, including printed pictures and photographs: Other: Other: Other: Other.” 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4911.99.8000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheading 4911.99.8000, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division