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NY 813367

September 6, 1995

CLA-2-95:S:N:N7:225 813367


TARIFF NO.: 9505.90.4000

Mr. Mauritz Plenby
Associated Merchandising Corp.
1440 Broadway
New York, N.Y. 10018

RE: The tariff classification of a foil garland from Taiwan

Dear Mr. Plenby:

In your letter dated August 7, 1995, received in this office on August 11, 1995, you requested a tariff classifi-cation ruling. A sample of the item was submitted and will be returned as requested.

The subject article, style #AEB-425Y-AO1, is called a "Foil Christmas Garland". The garland measures 3 inches in width and will be packaged in roles of 9 feet and 15 feet in length. A wire runs along each edge which enables the garland to hold a fixed position. The article is silver in color and, although referred to as "Christmas Garland", there is no evidence to indicate its primary use will be as Christmas tree garland. Indeed, products of this type may be used to decorate for any number of occasions such as birthdays, weddings, etc.

The applicable subheading for style #AEB-425Y-AO1, "Foil Christmas Garland", will be 9505.90.4000, Harmonized Tariff Schedule of the United States (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.


Jean F. Maguire
Area Director

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