The tariff classification of a sequin backdrop from China

N331987 April 25, 2023 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.88.15 Mr. Ken Park Amscan Inc. A Party City Holdings Company 1 Celebration Square Woodcliff Lake, NJ 07677 RE:  The tariff classification of a sequin backdrop from China Dear Mr. Park: In your letter dated April 4, 2023, you requested a tariff classification ruling.  A sample of the product was provided to this office and will be retained for training purposes. Item # 244347.10, described as a “Sequin Backdrop-Black,” is a decorative backdrop intended to be used as a party decoration or a photo backdrop.  The backdrop is composed of 100 percent polyester dyed black warp knit open work fabric.  The top is folded over and hemmed.  Four ribbon loops composed of 100 percent polyester woven fabric are sewn under the hem so the backdrop can be hung.  The face of the netting is entirely covered with overlapping black polyethylene terephthalate (PET) plastic sequins measuring 1.8 cm in diameter.  The backdrop is rectangular in shape and measures 6 feet in length by 4 feet in width. You suggested that the “Sequin Backdrop-Black,” be classified under subheading 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.”  We disagree.  This rectangular sequin and textile panel that is sold separately does not display any festive motifs nor is it akin to a non-durable, single use party decoration. The applicable subheading for the “Sequin Backdrop-Black” will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patters:  Other:  Other:  Other:  Other:  Other: Other.”  The rate of duty will be 7 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above. 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 Kristine Dodge at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division