The tariff classification of a party decoration from China.

N342185 August 26, 2024 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Mr. Ken Park Amscan Inc. 1 Celebration Square Woodcliff Lake, NJ 07677 RE:    The tariff classification of a party decoration from China. Dear Mr. Park:In your letter dated August 21, 2024, you requested a tariff classification ruling. You submitted a sample and a detailed description of an item identified as “Summer Dreams 3D Scene Setter with Hanging Add Ons,” item number 671679, which consists of a flimsy, wall-hanging party decoration. The decoration consists of a thin vinyl sheet which measures approximately 64" high by 33.5" wide, that can be affixed to a wall with double-side tape. The item features printed imagery of two palm trees, with the left tree standing higher than the right. To complete the design, the item also includes three large, printed paper leaves that measure between 16” to 17.5” in length and three round tissue paper honeycomb coconuts that measure between 4” to 6” in diameter. They are attached to the printed sheet using double sided tape to create a three-dimensional effect. The delicate fold-out paper leaves and tissue paper honeycomb coconuts rip easily with casual handling and cannot be refolded, stored and reused. This fragile decoration is designed for one-time use as a disposable party decoration. The item will be marketed and sold as a summer-themed party decoration. The applicable subheading for the “Summer Dreams 3D Scene Setter with Hanging Add Ons,” item number 671679, 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