CLA-2-95:OT:RR:NC:N4:425
Mr. Simon Slyper
Amscan, Inc.
80 Grasslands Road
Elmsford, NY 10523
RE: The tariff classification of a Centerpiece Spray Fall from China.
Dear Mr. Slyper:
In your letter dated February 26, 2021, you requested a tariff classification ruling.
You submitted a sample, photographs and a detailed description of an item identified as the Centerpiece Spray Fall, item number 110809. The item consists of approximately a dozen plastic wrapped metal wire stems that hold numerous thumbnail sized PVC leaf cut-outs extending out from the stems. They surround a thicker twisted wire stem that supports a single, approximately 2” square two-sided paper leaf glued on at the top. All the stems are surrounded by numerous, similar sized pointed blades of grass cut from PVC sheeting. All are inserted into a weighted base that appears to be a stone block wrapped with PVC sheeting and secured with a metallic twist tie. The weighted base allows the article to stand upright, and also anchors the article if additional decorative items, such as party balloons, are attached. The item measures approximately 18” in height, the circular base is approximately 2.75” in diameter.
The decoration is composed of generic plastic leaves and grasses and is not linked to any particular holiday or occasion. Instead, the article can be used throughout the year. Therefore, the Centerpiece Spray Fall cannot be classified as a festive article. However, an examination of numerous internet websites indicates that the article is sold in party supply stores primarily as a party decoration. In fact, mere casual handling of the article in this office caused the leaves to fall off from the wire, making long-term use of the article impractical. Therefore, given the flimsy article’s lack of durability and decorative nature, it seems similar to articles that are designed to be thrown away after one-time use at a party. Such articles are classifiable under tariff subheading 9505.90.4000, HTSUS.
The applicable subheading for the Centerpiece Spray Fall, item number 110809, 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.
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