N325772

N325772 May 12, 2022 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Ms. Joanne Zheng Ningbo Goldentime Import & Export Co., Ltd. 9F, Tengri Building No. 399 Middle Zhenhai Avenue Zhenhai, Ningbo 315202 China RE: The tariff classification of a party decoration from China. Dear Ms. Zheng: In your letter dated April 29, 2022, you requested a tariff classification ruling. You submitted photographs and a detailed description of two styles of bunny-shaped tissue paper honeycomb decorations identified as item numbers 1502-148-A (brown) and 1502-148-B (pink). The items measure approximately 8.54” (l) x 3.66” (w) when unfolded and feature a string hanging loop for easy display. 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 item numbers 1502-148-A and 1502-148-B, 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 Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division