The tariff classification of decorations for the Fourth of July from China

NY G87640 March 20, 2001 CLA-2-95:RR:NC:SP:225 G87640 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Kris Spurbeck Target Customs Brokers, Inc. 1000 Nicollet Mall Minneapolis, Minnesota 55403 RE: The tariff classification of decorations for the Fourth of July from China Dear Mr./Ms. Spurbeck: In your letter dated February 12, 2001, received in this office on February 22, 2001, you requested a tariff classification ruling. The articles submitted are for use in decorating on the Fourth of July. Style 07232 consists of two versions of wooden stakes, called “path markers,” designed for insertion into the ground. One of the stakes depicts three firecrackers. Each firecracker has a coiled tin wire with a star jutting out from the top. The other version portrays a single firecracker in front of a decorated panel. Both versions incorporate a Stars and Stripes design. Style 55151 is a tabletop decoration portraying a three dimensional representation of three wooden firecrackers tied together with raffia. Jutting out from the top of the firecrackers are coiled wires with wooden stars at the ends. The firecrackers are painted with a Stars and Stripes design. The applicable subheading for style 07232 and style 55151, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: 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 J. Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division