Papier-Mâché Piñatas from Japan
Hollow, star- or animal-shaped piñatas constructed from layered papier-mâché over balloons or forms, filled with candy. Classified under HTS 4823.90.20.00 for papier-mâché articles cut to shape, excluding toys with mechanisms that might go to Chapter 95. Popular for parties, they are frangible and disposable.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Document the papier-mâché construction process and provide burst tests to distinguish from rigid plastic or wooden piñatas
• Avoid selling as 'toys' in import docs if no mechanical features, to stay out of Chapter 95
• Check for lead content in paints or fillings, as CBP often inspects party goods for safety compliance