U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
9505.90.4000
$67.6M monthly imports
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Court Cases
2 cases
CIT & Federal Circuit
Ruling Age
34 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-01 · Updates monthly
The tariff classification of a banner and garland from China
NY 872392 April 13, 1992 CLA-2-95:S:N:N3D:225-872392 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Mr. Ken August Fun World, Division of Easter Unlimited, Inc. 80 Voice Road Carle Place, N.Y. 11514 RE: The tariff classification of a banner and garland from China Dear Mr. August: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : March 10, 1992 DESCRIPTION OF MERCHANDISE : Item #7024 is a paper banner measuring 60 inches in length. The banner displays the message "Merry Christmas". Item #7023 is an assortment of paper garland. Each measures 9 feet in length. The garlands are cut representations of trees, stars and snowmen. HTS PROVISION : Confetti, paper spirals or streamers, party favors and noisemakers. HTS SUBHEADING : 9505.90.4000 RATE OF DUTY : 4 percent ad valorem A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport