The tariff classification of a paper party decoration from China.

N362934
July 13, 2026
CLA-2-95:OT:RR:NC:N4:425
CATEGORY: Classification
TARIFF NO.: 9505.90.4000
Ms. Jade Zhang Xanadu Industrial Limited Rm 5, 10/F, Tower III Enterprise Square, 9 Sheung Yuet Road, Kowloon Bay Kowloon, Hong Kong China RE: The tariff classification of a paper party decoration from China. Dear Ms. Zhang: In your letter dated July 8, 2026, you requested a tariff classification ruling on behalf of Dollgen Corp., LLC. You have submitted photographs and a detailed description of an item identified as a paper chain garland, item number 45534701, which consists of 48 strips of paper in eight bright colors, each measuring approximately 11.02” by 1.57”. The purchaser may assemble these strips into a paper chain garland measuring approximately 13’. Each strip features features pre-cut notches allowing the purchaser to simply interlock and clip the strips together without any additional tape, glue or fasteners. The item is flat packed in a transparent polybag with a printed header card. The flimsy paper decoration is marketed and sold as a single-use party decoration. The applicable subheading for the paper chain garland , item number 45534701, 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 general rate of duty will be Free. The duties cited above are current as of this ruling’s issuance. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either

the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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 Sandra Carlson at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division