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A81768 A8 Ruling Active

The tariff classification of a paper decoration from Hong Kong

Issued April 30, 1996 by U.S. Customs and Border Protection.

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A8 A81768 (April 30, 1996)

Tariff classification

HTS codes: 9505.90.4000

Headings: 9505

Product description

The item is a printed paper cutout made of 90% paper and 10% PVC plastic. The instant article is cut in the form of a bunny holding an Easter egg in both hands. The words "Happy Easter!" are printed across the egg. Your letter states the finished product will be printed on both sides of the cutout and the suction cups, which are used as eyes, will be glued on. The item is designed to, temporarily, adhere to a window surface for purposes of decorating during the holidays.

CBP rationale

an Easter egg in both hands. The words "Happy Easter!" are printed across the egg. Your letter states the finished product will be printed on both sides of the cutout and the suction cups, which are used as eyes, will be glued on. The item is designed to, temporarily, adhere to a window surface for purposes of decorating during the holidays. The applicable subheading for the "Eye Catchers" decoration will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles: confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof. The rate of duty will be free.

Full text

NY A81768 April 30, 1996 CLA-2-95:RR:NC:FC: 225 A81768 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Ms. Linda M. Donovan The Paper Magic Group, Inc. P.O. Box 977 Scranton, PA 18501-0977 RE: The tariff classification of a paper decoration from Hong Kong Dear Ms. Donovan: In your letter dated April 1, 1996, received in this office on April 3, 1996, you requested a tariff classification ruling. A sample of the "Eye Catchers" Easter decoration was submitted with your inquiry. The item is a printed paper cutout made of 90% paper and 10% PVC plastic. The instant article is cut in the form of a bunny holding an Easter egg in both hands. The words "Happy Easter!" are printed across the egg. Your letter states the finished product will be printed on both sides of the cutout and the suction cups, which are used as eyes, will be glued on. The item is designed to, temporarily, adhere to a window surface for purposes of decorating during the holidays. The applicable subheading for the "Eye Catchers" decoration will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles: confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof. The rate of duty will be free. 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 Alice J. Wong at 212-466-5538. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division

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