CLA-2-95:NEW:TCB II:DO5-A88340
Ms. Sally Berghauser
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510
RE: The tariff classification of party decorations from China.
Dear Ms. Berghauser:
In your letter dated October 3, 1996, you requested a tariff classification
ruling.
With your letter you submitted samples of two items. The first sample is
your item number 648553 "Gangly Ghoul-Ghost". The second sample is your item
number 648818 "Jointed Mummy". The "Gangly Ghoul-Ghost" depicts a ghost like
figure holding what appears to be a basket of candy. The figure consists of
stock paper printed on both sides. The arms and legs of the figure are made of
tissue paper. The figure has a string that enables it to be hung. The "Jointed
Mummy" depicts the figure of a mummy. The figure consists of stock paper which
is printed on one side. The arms and legs are jointed using paper fasteners.
There is no string for hanging.
The applicable subheading for the two figures 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; parts and
accessories thereof. The applicable 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,
Kathleen M. Haage
Area Director
New York/Newark Area