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NY 872391

April 14, 1992

CLA-2-95:S:N:N3D:225 872391


TARIFF NO.: 9505.90.4000, 4911.99.6000

Mr. Ken August
Fun World, Division of
Easter Unlimited, Inc.
80 Voice Road
Carle Place, N.Y. 11514

RE: The tariff classification of a paper banner, garland, centerpiece and paper signs from China

Dear Mr. August:

In your letter dated March 10, 1992, you requested a tariff classification ruling.

Four samples accompanied your inquiry. Item number 9347 is "12 Foot 3-D Paper Garland". The orange and black garland is designed for use as a Halloween decoration. Item number 9824 is a paper banner. The article displays the message "Happy Hallow- een". The next item, number 9357, is a "Honeycomb Centerpiece" in two assorted styles. The centerpiece is made of paper and may depict a haunted house with ghosts or bats flying within a pumpkin shape. The last item, number 9352, is called "Spooky Sayings". The signs are 7" X 10 1/2" sheets of paper lithograph- ically printed with depictions of ghoulish creatures uttering clever sayings (shown in the form of large "bubble" captions).

The applicable subheading for the paper garland (item 9347), banner (item 9824) and centerpiece (item 9357) will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for confetti, paper spirals or streamers, party favors and noise- makers. The duty rate will be 4 percent ad valorem.

The applicable subheading for the "Spooky Sayings" (item 9352) will be 4911.99.6000, HTS, which provides for other (non- enumerated) printed matter, printed on paper in whole or in part by a litho- graphic process. The duty rate will be 0.4 percent ad valorem.

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.


Jean F. Maguire

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