The tariff classification of PVC hanging decorations from China
Issued December 31, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.90.4000
Headings: 9505
Product description
The submitted samples, a "Snowflake Cascade" and "Christmas Bell Cascade", are metallic PVC hanging decorations. The items have numerous branch-like structures that feature a cut snowflake or bell motif. Upon hanging, the branches fall like a "cascade" creating a decoration for use in the office, home, parties or similar special events. The product is also available in styles appropriate for other holidays such as Halloween, Valentines, Easter, etc. Each "Cascade" will be packaged individually in a clear polybag with a cardboard header.
CBP rationale
The applicable subheading for the "Snowflake Cascade" and "Christmas Bell Cascade" 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.
Full text
NY B80201 December 31, 1996 CLA-2-95:RR:NC:2:225 B80201 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Mr. Donald P. Hilbinger The Beistle Company 1 Beistle Plaza P.O. Box 10 Shippensburg, PA 17257-0010 RE: The tariff classification of PVC hanging decorations from China Dear Mr. Hilbinger: In your letter dated December 3, 1996 you requested a tariff classification ruling. The submitted samples, a "Snowflake Cascade" and "Christmas Bell Cascade", are metallic PVC hanging decorations. The items have numerous branch-like structures that feature a cut snowflake or bell motif. Upon hanging, the branches fall like a "cascade" creating a decoration for use in the office, home, parties or similar special events. The product is also available in styles appropriate for other holidays such as Halloween, Valentines, Easter, etc. Each "Cascade" will be packaged individually in a clear polybag with a cardboard header. The applicable subheading for the "Snowflake Cascade" and "Christmas Bell Cascade" 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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