The tariff classification of a party decoration from China.

N333893 July 19, 2023 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Mr. Terry S. Choi Silver Timing Ltd. Unit 801-802, 8/F, Pioneer Place 33 Hoi Yuan Road, Kwun Tong, Hong Kong China RE:      The tariff classification of a party decoration from China. Dear Mr. Choi: In your letter dated July 10, 2023,  you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as the Plastic Star Tinsel Foil Fringe Curtain, which consists of a flimsy wall-hanging party decoration. The insubstantial article is composed of thin polyvinyl ethylene terephthalate (PET) sheeting cut into a fringe of vertically hanging strands of stars. Each panel measures approximately 76.75" (H) by 37.25" (W). The article can be attached to a wall by the adhesive strip at the top. The fragile decoration is designed for one-time use as a disposable party decoration. It would not be possible to fold and store the flimsy decoration for reuse. The item will be marketed and sold as a party decoration. You suggest that this decoration would be correctly classified in subheading 9505.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), and we agree. The applicable subheading for the Plastic Star Tinsel Foil Fringe Curtain, will be 9505.90.4000, 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. You inquired whether this article was subject to antidumping or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce (ITA) and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). The ITA’s AD/CVD landing page can be found at https://www.trade.gov/us-antidumping-and-countervailing-duties.  The ITA’s AD/CVD Reference Resources including their “Scope Ruling Application Guide” and “Scope Ruling Application” are available therein by selecting the AD/CVD Reference Resources “Learn More” button. 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