A88752 A8 Ruling Active

The tariff classification of paper decorations from China

Issued November 18, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.4000

Headings: 9505

Product description

paper garland cut in the shape of leaves. The leaves are strung on an elastic cord that expands up to 10 feet in length. Item #89241, "24 Holiday Silhouettes," consists of 24 tissue paper cut-outs fashioned in the shape of a turkey. Item #89117, "12" Turkey," consists of a honeycomb paper/paperboard centerpiece decoration. Item #89526, "26" Jointed Pilgrim," is a printed paperboard hanging decoration that pictures a child

CBP rationale

a turkey and cornhusks. Item #89074, "24" Thanksgiving Turkey Cut Out", is a printed paperboard cut-out depicting a turkey. The applicable subheading for item numbers 89201, 89241, 89117, 89526 and 89074 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 A88752 November 18, 1996 CLA-2-95:RR:NC:2:225 A88752 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Ms. Sally Berghauser The Paper Magic Group, Inc. 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of paper decorations from China Dear Ms. Berghauser: In your letter dated October 21, 1996 you requested a tariff classification ruling. Submitted with your inquiry were five products used to decorate windows, walls, doors, etc. These articles, made of paper or paperboard, are associated with the autumn season and/or the holiday of Thanksgiving. They are described as follows: Item #89201, "Autumn Garland," is a tissue paper garland cut in the shape of leaves. The leaves are strung on an elastic cord that expands up to 10 feet in length. Item #89241, "24 Holiday Silhouettes," consists of 24 tissue paper cut-outs fashioned in the shape of a turkey. Item #89117, "12" Turkey," consists of a honeycomb paper/paperboard centerpiece decoration. Item #89526, "26" Jointed Pilgrim," is a printed paperboard hanging decoration that pictures a child holding a turkey and cornhusks. Item #89074, "24" Thanksgiving Turkey Cut Out", is a printed paperboard cut-out depicting a turkey. The applicable subheading for item numbers 89201, 89241, 89117, 89526 and 89074 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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