The tariff classification of the “Class of 2022 Car Decorating Kit” from China.

N328004 September 15, 2022 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Mr. Ken Park Amscan Inc. 80 Grasslands Road Elmsford, NY 10523 RE: The tariff classification of the “Class of 2022 Car Decorating Kit” from China. Dear Mr. Park: In your letter dated September 6, 2022, you requested a tariff classification ruling. You submitted a sample identified as the “Class of 2022 Car Decorating Kit,” item number 244366, which consists of a printed banner featuring the phrase “Congrats Grad Class of 2022” along with images of confetti and graduation caps, two fringed garlands and twenty-four printed latex balloons to decorate a car temporarily for a low-speed graduation parade. General Rule of Interpretation 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The flimsy single use printed banner imparts the essential character of the set. The lightweight banner is made of 0.05mm polyethylene and measures approximately 20” by 60,” and is affixed to the vehicle by only two tiny suction cups. Reuse of this flimsy, lightweight article is both unlikely due to the printed year and impractical due to its lack of durability. It is marketed and designed for temporary display and to be thrown away after the graduation parade. The applicable subheading for the “Class of 2022 Car Decorating Kit,” item number 244366, will be 9505.90.400, 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