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A88340 A8 Ruling Active

The tariff classification of party decorations from China.

Issued October 23, 1996 by U.S. Customs and Border Protection.

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A8 A88340 (October 23, 1996)

Tariff classification

HTS codes: 9505.90.4000

Headings: 9505

Product description

The tariff classification of party decorations from China.

CBP rationale

what appears to be a basket of candy. The figure consists of stock paper printed on both sides. The arms and legs of the figure are made of tissue paper. The figure has a string that enables it to be hung. The "Jointed Mummy" depicts the figure of a mummy. The figure consists of stock paper which is printed on one side. The arms and legs are jointed using paper fasteners. There is no string for hanging. The applicable subheading for the two figures will be 9505.90.4000 Harmonized Tariff Schedule of the United States (HTS), which provides for Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof. The applicable rate of duty will be free.

Full text

PD A88340 October 23, 1996 CLA-2-95:NEW:TCB II:DO5-A88340 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Ms. Sally Berghauser Paper Magic Group 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of party decorations from China. Dear Ms. Berghauser: In your letter dated October 3, 1996, you requested a tariff classification ruling. With your letter you submitted samples of two items. The first sample is your item number 648553 "Gangly Ghoul-Ghost". The second sample is your item number 648818 "Jointed Mummy". The "Gangly Ghoul-Ghost" depicts a ghost like figure holding what appears to be a basket of candy. The figure consists of stock paper printed on both sides. The arms and legs of the figure are made of tissue paper. The figure has a string that enables it to be hung. The "Jointed Mummy" depicts the figure of a mummy. The figure consists of stock paper which is printed on one side. The arms and legs are jointed using paper fasteners. There is no string for hanging. The applicable subheading for the two figures will be 9505.90.4000 Harmonized Tariff Schedule of the United States (HTS), which provides for Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof. The applicable rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). 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, Kathleen M. Haage Area Director New York/Newark Area

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