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PD A88340
October 23, 1996

CLA-2-95:NEW:TCB II:DO5-A88340


TARIFF NO.: 9505.90.4000

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.


Kathleen M. Haage

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