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NY B80201

December 31, 1996

CLA-2-95:RR:NC:2:225 B80201


TARIFF NO.: 9505.90.4000

Mr. Donald P. Hilbinger
The Beistle Company
1 Beistle Plaza
P.O. Box 10
Shippensburg, PA 17257-0010

RE: The tariff classification of PVC hanging decorations from China

Dear Mr. Hilbinger:

In your letter dated December 3, 1996 you requested a tariff classification ruling.

The submitted samples, a "Snowflake Cascade" and "Christmas Bell Cascade", are metallic PVC hanging decorations. The items have numerous branch-like structures that feature a cut snowflake or bell motif. Upon hanging, the branches fall like a "cascade" creating a decoration for use in the office, home, parties or similar special events. The product is also available in styles appropriate for other holidays such as Halloween, Valentines, Easter, etc. Each "Cascade" will be packaged individually in a clear polybag with a cardboard header.

The applicable subheading for the "Snowflake Cascade" and "Christmas Bell Cascade" 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 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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