CBP Ruling N066083 — The tariff classification of a decorative article from an unknown country.

Tariff classification

Headings: 9505

Product description

You submitted a sample of a “Happy Holidays” Textile Banner identified as item number 09/01/08/05. Although referred to as a banner, the item consists of textile letters attached to a beaded string. The item measures approximately three and a half inches in height and seventy two inches in length, and when hung up it spells out the words, “Happy Holidays”. The textile letters are constructed of one hundred percent cotton fabric and are decorated with sequins and beads. The article will be marketed and sold as a decoration used in the home to help create a festive atmosphere during the Christmas holiday season. The item will be imported and sold in a non-reusable cotton drawstring pouch that is considered normal packaging and not designed for repetitive use. The sample will be returned to you as requested.

CBP rationale

The applicable subheading for the “Happy Holidays” Textile Banner will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.

Full text

N066083 June 26, 2009 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Melissa Fox Barthco International, Inc. 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of a decorative article from an unknown country. Dear Ms. Fox: In your letter dated June 19, 2009, on behalf of your client, Urban Outfitters, Inc., you requested a tariff classification ruling. You submitted a sample of a “Happy Holidays” Textile Banner identified as item number 09/01/08/05. Although referred to as a banner, the item consists of textile letters attached to a beaded string. The item measures approximately three and a half inches in height and seventy two inches in length, and when hung up it spells out the words, “Happy Holidays”. The textile letters are constructed of one hundred percent cotton fabric and are decorated with sequins and beads. The article will be marketed and sold as a decoration used in the home to help create a festive atmosphere during the Christmas holiday season. The item will be imported and sold in a non-reusable cotton drawstring pouch that is considered normal packaging and not designed for repetitive use. The sample will be returned to you as requested. The applicable subheading for the “Happy Holidays” Textile Banner will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other." The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Wayne Kessler at (646) 733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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