The tariff classification of balloon bag from China

N344446 December 16, 2024 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 Co. 1 Celebration SquareWoodcliff Lake, NJ 07677 RE:  The tariff classification of balloon bag from China Dear Mr. Park: In your letter dated December 5, 2024, you requested a tariff classification ruling.  A sample of the product was provided to this office and will be retained for training purposes. Item #105-000116, described as a “Drawstring Mesh Balloon Bag,” is a textile bag intended to be used to store air/helium filled balloons.  The bag is composed of a 100 percent polyester knitted mesh, dyed white, fabric.  The rectangular bag measures 60 inches in length by 38 inches in width and is loosely sewn with a single straight-line stitch on three sides.  The opened end is hemmed and features a braided drawstring closure.  You state the bag will be sold as a single item or given away with the purchase of air/helium filled balloons at a Party City retail store. You suggested that the drawstring mesh balloon bag should be classified under subheading, 9503.00.0090, HTSUS, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.”  We disagree.  This office does not consider the mesh drawstring bag to be classifiable as a toy, but rather an article for utilitarian purposes.  The mesh bag is substantial in size and is principally used to store air/helium filled balloons and can be used to hold other light-weight items. The bag does not provide any play value and is not a toy, therefore classification in heading 9503 is precluded. Alternatively, you have suggested that the drawstring mesh balloon bag should be classified under subheading 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.”  We agree. 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/. 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 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