The tariff classification of a paper part banner kit from China.

N314891 October 6, 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 part banner kit from China. Dear Mr. Slyper: In your letter dated September 29, 2020, you requested a tariff classification ruling. You submitted a photograph and detailed description of an item identified as the Backdrop Boho Birthday Girl, item number 242598, which consists of a birthday party decoration kit consisting of a flimsy paper “Happy Birthday” banner and seven flimsy paper flower cutouts to form a decorative wall background for a party. The temporary decoration kit will be imported packed in a plastic bag with a printed header card. The kit is marketed and sold as a one-time use disposable birthday party decoration. The applicable subheading for the Backdrop Boho Birthday Girl, item number 242598 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