The tariff classification of a tinsel garland from China.

N270089 November 10, 2015 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a tinsel garland from China. Dear Ms. Aldinger: In your letter dated October 6, 2015 you requested a tariff classification ruling. The sample you submitted, identified as the “Red Tinsel Garland 12ft,” Rite Aid item number 9037753, consists of a 12 foot length of extremely thin iron wire wrapped with metalized, polyvinyl chloride film and decorated with heart shapes cut from thin plastic film that easily detach. Mere casual handling of the article in this office caused the insubstantial cut-out shapes to fall off from the wire, making long-term use of the article impractical. The applicable subheading for Rite Aid item number 9037753 will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof.” 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division