The tariff classification of a party decoration from China.

N343392 October 30, 2024 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 BlvdWoodcliff 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 photographs a sample and a detailed description of an item identified as the Night of Mystery Party Kit, item number 210840. The kit consists of two 65" x 32.5" plastic sheets with printed horizontal black lines intended for use as a scene setter backdrop for a “suspect lineup,” eight handheld paperboard props, each measuring approximately 9.75" x 6.625" depicting mug shot placards, an assortment of 14 vinyl clings depicting bloody footprints, handprints and fingerprints, eight paper suspect identification stickers, and five crime scene tent cards. General Rule of Interpretation 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The thin, printed scene setter backdrop decoration imparts the essential character of the set. Reuse of this flimsy, lightweight article is unlikely and impractical due to its lack of durability. The single-use kit will be marketed and sold as a party decoration in the party goods section of retail stores. The applicable subheading for the Night of Mystery Party Kit, item number 210840, 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/. 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