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B87071 B8 Ruling Active

The tariff classification of cardboard garland from Philippines.

Issued July 25, 1997 by U.S. Customs and Border Protection.

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B8 B87071 (July 25, 1997)

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

The submitted sample is identified as item no. 9536PHY, Cardboard Mini Star Garland. This star-shaped item is hand painted with an antique gold color. The stars are approximately 2-1/4" across. The cardboard stars are attached to a gold string that passes through each star to form the garland. This item will be packaged in a plastic bag with a header card. The garland measures approximately 80 inches long. Your letter of inquiry states that this garland will be used to decorate Christmas trees.

CBP rationale

The applicable subheading for the Cardboard Mini Star Garland will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for festive.

Full text

NY B87071 July 25, 1997 CLA-2-95:RR:NC:SP:222 B87071 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Tammy Locke Wholesale Supply Company, Inc. International Department 7100 Service Merchandise Drive Brentwood, TN 37202 RE: The tariff classification of cardboard garland from Philippines. Dear Ms. Locke: In your letter dated June 20, 1997, received in this office on June 25, 1997, you requested a tariff classification ruling. The submitted sample is identified as item no. 9536PHY, Cardboard Mini Star Garland. This star-shaped item is hand painted with an antique gold color. The stars are approximately 2-1/4" across. The cardboard stars are attached to a gold string that passes through each star to form the garland. This item will be packaged in a plastic bag with a header card. The garland measures approximately 80 inches long. Your letter of inquiry states that this garland will be used to decorate Christmas trees. The applicable subheading for the Cardboard Mini Star Garland will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for festive...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. 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 Masterson at 212-466-5892. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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