9505.90.40

Analysis

HTS 9505.90.40 covers confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof under heading 9505 (festive, carnival or other entertainment articles, including magic tricks and practical…).

Goods from countries without normal trade relations pay the column 2 rate of 45% instead of nothing, so origin decides between free entry and a 45% duty.

The normal trade relations rate here is zero, shared by about 60% of the 84 tariff lines in chapter 95, a useful check when a neighbouring dutiable line is a candidate. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.

The other lines in the same group are 9505.90.20 (magic tricks and practical joke articles; parts and…, duty-free) and 9505.90.60 (other: other, duty-free).

Census statistics map these goods to NAICS 322299 (All Other Converted Paper Product Manufacturing), an industry of 331 US establishments employing 12,827 people. That concordance is how imports of this line are compared with US output.