CLA-2-95:S:N:N6:343 812896
Mr. Christopher L. Thayer
Hallmark Card, Inc.
Kansas City, MO 64141
RE: The tariff classification of plastic ribbon garlands from China.
Dear Mr. Thayer:
In your letter dated July 17, 1995, you requested a tariff classification ruling.
You have submitted three samples of Christmas gift wrap ribbon. All three ribbons will be imported in approximately six yard lengths, attached to a die cut stuffer card. Sample no. 1, is identified as item #395XFR3629, Christmas Mini Garland Ribbon. This merchandise consist of metallized plastic film strips over 5 millimeters (mm) in apparent width, which are fringed and have been twisted around a metal wire and textile thread core.
Sample no. 2, is identified as item #395XFR3637, Christmas Star Vine Ribbon. This product consist of a metallized star shaped plastic film, which has been twisted around a metal wire.
Sample no. 3, is identified as item #395XFR3639, Christmas Wire-Edged Foil Ribbon. This product consist of a metallized plastic film strip measuring approximately 5/8" in width in its finished state. Metal wire has been enclosed in each of the two edges, allowing for the strip to be bent and shaped for decorative purposes.
Your letter of inquiry states it is your belief that these ribbons would be classified in subheading 9505.90.60, as other entertainment articles. This is incorrect.
Sample no. 1, is identified as item #395XFR3629, Christmas Mini Garland Ribbon. Although you call it a ribbon, it is more commonly known as tinsel garland. It is the type of merchandise which is chiefly used as Christmas tree garland.
The applicable subheading for item #395XFR3629, Christmas Mini Garland, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof, Christmas ornaments, other. The rate of duty will be free.
The applicable subheading for item #395XFR3637, Christmas Star Vine Ribbon and item #395XFR3639, Christmas Wire-Edged Foil Ribbon, will be 9505.90.4000, 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 Section 177 of the Customs Regulations (19 C.F.R. 177).
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