N329403 N3 Ruling Active

The tariff classification of a party decoration kit from China.

Issued November 28, 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 as the Metallic Golden Age 60th Birthday Paper Fans & Swirl Decorations 12pc, SKU # 918766, which is a 12-piece kit consisting of four flimsy looking wall mounted circular paper fans that measure approximately 8” in diameter, two of which are printed with the number, “60” and two are printed with “Happy Birthday,” and eight, fragile looking, hanging swirl decorations to mount on a ceiling, which measure approximately 50” in length when extended. The fragile decorations are made of lightweight cardstock and foil and are imported and sold packed together in a polybag with a header card. The kit is only meant for a one-time use as party decorations for a 60th birthday party. The fragile decorations could not be folded and stored for reuse.

CBP rationale

The applicable subheading for the Metallic Golden Age 60th Birthday Paper Fans & Swirl Decorations 12pc, SKU # 918766 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

N329403 November 28, 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 party decoration kit from China. Dear Mr. Choi: In your letter dated November 17, 2022, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as the Metallic Golden Age 60th Birthday Paper Fans & Swirl Decorations 12pc, SKU # 918766, which is a 12-piece kit consisting of four flimsy looking wall mounted circular paper fans that measure approximately 8” in diameter, two of which are printed with the number, “60” and two are printed with “Happy Birthday,” and eight, fragile looking, hanging swirl decorations to mount on a ceiling, which measure approximately 50” in length when extended. The fragile decorations are made of lightweight cardstock and foil and are imported and sold packed together in a polybag with a header card. The kit is only meant for a one-time use as party decorations for a 60th birthday party. The fragile decorations could not be folded and stored for reuse. The applicable subheading for the Metallic Golden Age 60th Birthday Paper Fans & Swirl Decorations 12pc, SKU # 918766 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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