Base
8829721993-03-17New YorkClassification

The tariff classification of party decorations from China

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

9505.90.4000

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Court Cases

2 cases

CIT & Federal Circuit

Ruling Age

33 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-28 · Updates real-time

Summary

The tariff classification of party decorations from China

Ruling Text

NY 882972 March 17, 1993 CLA-2-95:S:N:N8:225-882972 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Mr. E.L. Lee Incare Cargo Services 8402 Osage Avenue Los Angeles, CA 90045-4402 RE: The tariff classification of party decorations from China Dear Mr. Lee: 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 : February 12, 1993, received in this office on February 19, 1993 ON BEHALF OF : Lyvy Inc. DESCRIPTION OF MERCHANDISE : Article No. 90686, 90947, 91091, 91175, 91303 and 91265 are all foil made hanging decorations. The items depict cut out trees, leaves, flowers, bells and snowflakes. The articles are packaged in a clear poly-bag with cardboard header. HTS PROVISION : Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof. 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