H87432 H8 Ruling Active

The tariff classification of an assortment of Tissue Garland (Snowflakes, Candy Canes and Christmas Tree) from China.

Issued February 20, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.4000

Headings: 9505

Product description

The submitted assortment, Item #987650, Tissue Garland (Snowflakes, Candy Canes and Christmas Tree) consists of three designs of a nine feet long tissue garland with the shapes of alternating blue and white snowflakes, alternating red and white canes or alternating green and white evergreen trees, respectively. Each design is imported in its own plastic package and pre-strung for immediate hanging.

CBP rationale

The applicable subheading for Item #987650, Tissue Garland (Snowflakes, Candy Canes and Christmas Tree) 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 H87432 February 20, 2002 CLA-2-95:RR:NC:SP:225 H87432 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Ms. Ellyn Collins Paper Magic Group 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of an assortment of Tissue Garland (Snowflakes, Candy Canes and Christmas Tree) from China. Dear Ms. Collins: In your letter dated January 22, 2002, you requested a tariff classification ruling. The submitted assortment, Item #987650, Tissue Garland (Snowflakes, Candy Canes and Christmas Tree) consists of three designs of a nine feet long tissue garland with the shapes of alternating blue and white snowflakes, alternating red and white canes or alternating green and white evergreen trees, respectively. Each design is imported in its own plastic package and pre-strung for immediate hanging. The applicable subheading for Item #987650, Tissue Garland (Snowflakes, Candy Canes and Christmas Tree) 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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