The tariff classification of a Pinata from China.
Issued June 29, 2020 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.90.4000
Headings: 9505
Product description
You submitted photos and a detailed description of an item identified as the Unicorn Pinata, style # 6790. The flimsy pinata, depicting a unicorn, is designed as a one-time use party decoration made of paper. The item measures approximately 24” in height by 6” in width. The item is designed to be hung from the ceiling and is usually filled with small candies, prizes, etc. It is traditionally “opened” by hitting the pinata with a stick, breaking it open, causing all the prizes/candies to fall out for everyone to pick up and enjoy. The pinata is imported empty.
CBP rationale
The applicable subheading for the Unicorn Pinata, style # 6790, 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
N312672 June 29, 2020 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Mr. Thibault Richard Miles Fashion Asia Pte. Ltd. 1 Kallang Junction Singapore, 339263 Republic of Singapore RE: The tariff classification of a Pinata from China. Dear Mr. Richard: In your letter dated June 22, 2020, you requested a tariff classification ruling. You submitted photos and a detailed description of an item identified as the Unicorn Pinata, style # 6790. The flimsy pinata, depicting a unicorn, is designed as a one-time use party decoration made of paper. The item measures approximately 24” in height by 6” in width. The item is designed to be hung from the ceiling and is usually filled with small candies, prizes, etc. It is traditionally “opened” by hitting the pinata with a stick, breaking it open, causing all the prizes/candies to fall out for everyone to pick up and enjoy. The pinata is imported empty. The applicable subheading for the Unicorn Pinata, style # 6790, 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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