CLA-2-95:OT:RR:NC:N4:425
Ms. Linda G. Rothfield
Pier 1 Imports
100 Pier 1 Place
Fort Worth, TX 76102
RE: The tariff classification of party decorations from China.
Dear Ms. Rothfield:
In your letter dated June 20, 2018, you requested a tariff classification ruling.
You submitted photographs and a detailed description for an assortment consisting of a round tissue paper honeycomb egg and a round tissue paper honeycomb carrot, identified as SKU 3795810. Each decoration measures approximately 14.5” in height x 4.5” in diameter. The decorations are packaged flat and take their shape by pulling both ends together. The honeycomb decorations are made of delicate tissue paper that rips easily with casual handling and cannot be refolded, stored and reused. The honeycomb decorations are designed for one-time use only as disposable party decorations.
The applicable subheading for SKU 3795810 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 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 Wayne Kessler at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division