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NY A87249

September 23, 1996

CLA-2-95:RR:NC:FC: 225 A87249


TARIFF NO.: 9505.90.4000

Ms. Sally Berghauser
The Paper Magic Group, Inc.
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of garland from China

Dear Ms. Berghauser:

In your letter dated August 28, 1996 you requested a tariff classification ruling.

The subject articles consist of a variety of garlands. The "3' Mini Garland Assortment", item #611916-024, consists of miniature plastic bulbs on a fabric cord. The two styles available are descibed as "16 pieces opalescent eggs" and "8 pieces of carrots". The strand resembles a miniature version of a set of electric Christmas tree lights.

A "70" Multi Pastel Color Easter Egg Garland", item #611917-036, is made of hollow plastic egg shapes strung tightly together. Each egg measures 3/4" in length. The entire set will be attached to a cardboard header.

The "6' Wire Garland - Bunny", item #611919-072, is composed of wire wrapped with colored paper and cut out depictions of bunnies. Of similar construction, the "25' Wire Garland - Bunnies & Tulips", item #611921-036, is made of wire wrapped in paper with cut out representations of bunnies and tulips. Both products will have a cardboard header attached.

The applicable subheading for the "6' Wire Garland - Bunny", item #611919-072, and the "25' Wire Garland - Bunnies & Tulips", item #611921-036, 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.

In regards to the "3' Mini Garland Assortment", item #611916-024, and the "70" Multi Pastel Color Easter Egg Garland", item #611917-036, please be advised that merchandise of a similar nature is the subject of an appeal before the U.S Court of Appeals for the Federal Circuit in Midwest of Cannon Falls Inc., v. U.S., dated March 20, 1996. As a result, we are unable to issue a ruling on this merchandise at the present time. Note that Customs Regulation 177.7 (b) states, "No ruling letter will be issued with respect to any issue which is pending before the U.S. Court of International Trade, the U.S. Court of Appeals for the Federal Circuit, or any court of appeal therefrom." You may wish to resubmit your ruling request at a later date.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-466-5538.


Roger J. Silvestri

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