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NY 885202

May 13, 1993

CLA-2-95:S:N:N8:225 885202


TARIFF NO.: 9505.90.4000, 9505.10.2500

Ms. Maureen Shoule
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, N.Y. 10038

RE: The tariff classification of Christmas banners and garland from China

Dear Ms. Shoule:

In your letter dated April 16, 1993, you requested a tariff classifi- cation ruling on behalf of your client F.W. Woolworth Co.

Three samples were submitted with your inquiry. Item number 8101 is a "Merry Christmas" plastic banner and item 8129 is a "Feliz Navidad" plastic banner. Both articles unfold to a span of 6 feet. Each is packaged in a polybag with cardboard header. The last article, item 8403, "Twisted Garland", measures 9 feet in length. The garland is of the type used to decorate a Christmas tree. Your samples are being returned as requested.

The applicable subheading for item numbers 8101, "Merry Christmas" banner and item 8129, "Feliz Navidad" banner 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 duty rate will be 4 percent ad valorem.

The applicable subheading for item 8403, "Twisted 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: other. The duty rate will be 5 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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