CLA-2-95:S:N:N8:225 802105
Ms. Maryanne Day
The Paper Magic Group, Inc.
P.O. Box 977
Scranton, PA 18501-0977
RE: The tariff classification of a honeycomb decoration and envelope from China
Dear Ms. Day:
In your letter dated September 8, 1994, you requested a tariff classification ruling.
The article, called "Glitter Greeters", consists of a paper/ paperboard honeycomb decoration packaged with an envelope for mailing purposes. The decoration is a paperboard representation of a bunny printed with a frontal view on both sides. His legs are fashioned out of perforated tissue paper. A plastic gemstone is glued to the face depicting his nose and another is glued to an egg which he is illustrated holding. The article may be hung by a looped string found above his head. A blank paper envelope is enclosed with the decoration should the consumer wish to mail the item.
The applicable subheading for the paperboard honeycomb decoration will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for confetti, paper spirals or streamers, party favors and noisemakers. The rate of duty will be 4 percent ad valorem.
The applicable subheading for the paper envelope will be 4817.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for envelopes (of paper or paperboard). The rate of duty will be 4 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
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A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport