I81134 I8 Ruling Active

The tariff classification of tissue garland from China.

Issued April 26, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.4000

Headings: 9505

Product description

The submitted assortment, #878500, Tissue Garland, consists of two designs of heart shaped tissue garlands (Item #88785000-101, Heart Silhouettes, and Item #88785000-102, Fancy Hearts) that measures approximately nine feet in length. Each heart measures approximately 6” in height and 5-1/4” in width and is imported in its own plastic package and pre-strung for immediate hanging. Your samples are being returned as requested.

CBP rationale

The applicable subheading for assortment #878500, Tissue Garland, 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 I81134 April 26, 2002 CLA-2-95:RR:NC:SP:225 I81134 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Ms. Ellyn Collins Paper Magic Group 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of tissue garland from China. Dear Ms. Collins: In your letter dated April 4, 2002, you requested a tariff classification ruling. The submitted assortment, #878500, Tissue Garland, consists of two designs of heart shaped tissue garlands (Item #88785000-101, Heart Silhouettes, and Item #88785000-102, Fancy Hearts) that measures approximately nine feet in length. Each heart measures approximately 6” in height and 5-1/4” in width and is imported in its own plastic package and pre-strung for immediate hanging. Your samples are being returned as requested. The applicable subheading for assortment #878500, Tissue Garland, 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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