The tariff classification of party decorations from Taiwan

NY 881063 December 29, 1992 CLA-2-95:S:N:N8:225-881063 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Ms. Patricia J. Buchanan Quast & Co., Inc. P.O. Box 51378 Indianapolis, Indiana 46251-0378 RE: The tariff classification of party decorations from Taiwan Dear Ms. Buchanan: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : December 2, 1992 ON BEHALF OF : The Paper Art Company DESCRIPTION OF MERCHANDISE : Item #06-0047, "Foam Ghosts", are plastic foam party decorations having the shape of a ghost with eyes and mouth cut out. Each "Ghost" package will contain six ghosts that may be hung inside or out. HTS PROVISION : Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof. HTS SUBHEADING : 9505.90.4000 RATE OF DUTY : 4 percent ad valorem A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport