The tariff classification of die-cut paper leaves from China

N323697 January 28, 2022 CLA-2-48:OT:RR:NC:1:130 CATEGORY: Classification TARIFF NO.: 9903.88.03; 4823.90.8680 Mr. Ken Park Amscan, Inc. 80 Grasslands Road Elmsford, NY 10523 RE: The tariff classification of die-cut paper leaves from China Dear Mr. Park: In your letter, dated January 13, 2022, you requested a tariff classification ruling. The ruling was requested for Item 191386, "Fresh Autumn Leaves Mini Glitter Cutout Assortment 10 pack”. Photos and product information were submitted for our review. Item number 191386 is a package of ten paper leaves in eight styles. The paper leaves are die-cut from uncoated paper weighing 250 grams per square meter. The longest dimension of each leaf is 4.5”, 6”, or 7”. The leaf shapes are printed on both sides with mottled fall colors and glitter is applied to one side of each leaf. You state that the leaves are marketed for use as a Thanksgiving table decoration and are suitable for one use only. In your letter, you assert that the leaves are classifiable under subheading 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. We disagree. The paper leaves are depictions of generic leaves that are not linked to any particular holiday or occasion. It would not be considered aberrant to display them at any time during the fall season. Therefore, the leaves do not meet the terms of heading 9505, HTSUS. Instead, the leaves are merely colored paper that has been cut to shape. Paper that is cut to shape is specifically provided for in heading 4823, HTSUS. The applicable subheading for item 191386, "Fresh Autumn Leaves Mini Glitter Cutout Assortment 10 pack”, will be 4823.90.8680, HTSUS, which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other: Other. The rate of duty will be free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4823.90.8680, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4823.90.8680, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 Laurel Duvall at laurel.duvall@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division