The tariff classification of a party decoration from China.

N340898 July 2, 2024 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Ms. Kim Benedetto Seasons USA Inc. 2041 Genesee Street Utica, NY 13501 RE:    The tariff classification of a party decoration from China. Dear Ms. Benedetto:In your letter dated June 24, 2024, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as “Paw Patrol Birthday Yard Decor Kit,” style number OEM23-0833 which consists of 15 printed yard signs in the shapes of letters spelling out the phrase “Happy Birthday.” The letters are decorated with images of the characters from the cartoon television series “Paw Patrol.” Along with the letters are one sign depicting the character “Chase” wearing a conical birthday hat and another featuring the image of a bunch of balloons anchored by a shield with a paw print. The printed paper designs are laminated to the thin plastic. The signs measure approximately 9"(W) x 16"(H).  There are 30 wire stakes that are included for insertion into the ground. The “Paw Patrol” themed yard signs are flimsy and not intended for repeated use. The wire stakes are very thin and easily bendable. The temporary decoration is meant to last only a few days outdoors due to the flimsy construction. The printed paper is only water-resistant and not able to withstand inclement weather. They are meant to identify the house for the partygoers and to mark the occasion. The single-use item will be marketed and sold as a party decoration. The applicable subheading for the “Paw Patrol Birthday Yard Decor Kit,” style number OEM23-0833, 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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