The tariff classification of a party decoration from China.

N343391 October 22, 2024 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Mr. Ken Park Amscan Inc. 1 Celebration Square Woodcliff Lake, NJ 07677 RE:    The tariff classification of a party decoration from China. Dear Mr. Park:In your letter dated October 17, 2024, you requested a tariff classification ruling. You submitted a photograph, and a detailed description of an item identified as Harvest 3D Hanging Leaves, item number 671707, which consists of a set of three hanging leaf-shaped paper decorations. There are four sections of folded paperboard with punched-out holes joined together by double-sided tape and staples. They are packed flat. To turn them into the shape of the leaf the user needs to peel off one double-sided tape strip and connect it to the other side to finish assembly. There are narrow, flat woven ribbons with tied ends strung through a punched-out hole for hanging. Each leaf-shaped decoration is a different size, each measuring approximately 12" x 12", 16" x 16" and 20" x 20". The flimsy item is intended for one-time use and cannot be stored and reused. The item will be marketed and sold as a party decoration in the party goods section of retail stores. The applicable subheading for the Harvest 3D Hanging Leaves, item number 671707, 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 internet 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 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