N328947 N3 Ruling Active

The tariff classification of a paper party banner from China.

Issued November 2, 2022 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.4000

Headings: 9505

Product description

You submitted photographs and a detailed description of an item identified only as a paper party banner, no item number or style number was furnished with this request. The item features flimsy lightweight printed multi-colored paper letters and discs strung on a narrow satin ribbon spelling out the phrase “CHEERS.” The banner measures 7.5 feet in length, with letters 6" in diameter. The delicate banner is designed for one-time use only as a disposable party decoration. The temporary decoration is packed flat in a polybag with paper header card.

CBP rationale

The applicable subheading for the party banner, 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

N328947 November 2, 2022 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Mr. Terry Choi Silver Timing Ltd. Unit 801-802, 8/F, Pioneer Place 33 Hoi Yuan Rd. Kwun Tong, Hong Kong China RE:    The tariff classification of a paper party banner from China. Dear Mr. Choi: In your letter dated October 25, 2022, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified only as a paper party banner, no item number or style number was furnished with this request. The item features flimsy lightweight printed multi-colored paper letters and discs strung on a narrow satin ribbon spelling out the phrase “CHEERS.” The banner measures 7.5 feet in length, with letters 6" in diameter. The delicate banner is designed for one-time use only as a disposable party decoration. The temporary decoration is packed flat in a polybag with paper header card. The applicable subheading for the party banner, 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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