N331026 N3 Ruling Active

The tariff classification of a paper party decoration from China.

Issued February 23, 2023 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.4000

Headings: 9505

Product description

You submitted a detailed description and illustrations of an item identified as the Spring Flowers Paper Pop-Up Centerpiece, item number 280222, which consists of a paper table decoration depicting a flowerpot containing colorful flowers. The fragile paper cutouts are easily assembled to form the pictured centerpiece design shown on the packaging. The item measures approximately 6.9” in diameter by 11” in height. The flimsy decoration is marketed and sold as a disposable party decoration suitable for one-time use.

CBP rationale

The applicable subheading for the Spring Flowers Paper Pop-Up Centerpiece, item number 280222 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

N331026 February 23, 2023 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Mr. Ken Park Amscan Inc., A Party City Holdings Co. 1 Celebration Square 100 Tice Blvd. Woodcliff Lake, NJ 07677 RE: The tariff classification of a paper party decoration from China. Dear Mr. Park: In your letter dated February 16, 2023, you requested a tariff classification ruling. You submitted a detailed description and illustrations of an item identified as the Spring Flowers Paper Pop-Up Centerpiece, item number 280222, which consists of a paper table decoration depicting a flowerpot containing colorful flowers. The fragile paper cutouts are easily assembled to form the pictured centerpiece design shown on the packaging. The item measures approximately 6.9” in diameter by 11” in height. The flimsy decoration is marketed and sold as a disposable party decoration suitable for one-time use. The applicable subheading for the Spring Flowers Paper Pop-Up Centerpiece, item number 280222 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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →