The tariff classification of a party banner decoration from China.

N332604 May 9, 2023 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Mr. Ken Park Amscan Inc., A Party City Holdings Co. 1 Celebration Square Woodcliff Lake, NJ 07677 RE:    The tariff classification of a party banner decoration from China. Dear Mr. Park:In your letter dated May 1, 2023, you requested a tariff classification ruling. A sample of the product was provided to this office and will be retained for training purposes. You submitted an illustration and a detailed description of an item identified as the “Beach Life Raffia Garland w/ Palm Leaves,” item 120948, which consists of a flimsy, wall-hanging party decoration. The item consists of a lightweight one-piece jute string with 15 paper tassels that have a lightweight polyester leaf glued to each. The flimsy decoration measures approximately 120" in length with hanging loops on either end. The fragile decoration is designed for one-time use as a disposable party decoration. The item will be marketed and sold as a summer-themed party decoration. The applicable subheading for the “Beach Life Raffia Garland w/ Palm Leaves,” item 120948, 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 sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division