The tariff classification of a party decoration from China.

N335036 September 8, 2023 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Mr. Ken Park Amscan Inc 1 Celebration Square 100 Tice Blvd.Woodcliff Lake, NJ 07677 RE:  The tariff classification of a party decoration from China. Dear Mr. Park: In your letter dated August 28, 2023, you requested a tariff classification ruling. You submitted a sample of an item identified as Modern Birthday Balloon Boxes w/ 5” Balloons, item number 380214, which consists of a stackable block birthday decoration made of paper, acetate, and latex balloons. The decoration is made up of four 11.75” square blocks made of flimsy cardstock with large, 9.3” square transparent acetate windows on five sides. One window on each block is printed with the letters B, D, A and Y. The letters measure approximately 5.375” in height and 2.2-2.9” wide. Users are to assemble the blocks and insert the inflated balloons to make the approximately 47” tall stackable decoration for a birthday. The fragile decoration is designed for one-time use as a disposable party decoration. It would not be possible to fold and store the flimsy decoration for reuse. The item will be marketed and sold as a party decoration. You suggest that this decoration would be correctly classified in subheading 9505.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), and we agree. The applicable subheading for the Modern Birthday Balloon Boxes w/ 5” Balloons, item number 380214, 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division