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NY R01701

April 15, 2005

CLA-2-95:RR:NC:SP:225 R01701


TARIFF NO.: 9505.90.4000

Ms. Shirley Schmidt
Pier 1 Imports, Inc.
100 Pier 1 Place
Fort Worth, TX 76102

RE: The tariff classification of paper lanterns from China.

Dear Ms. Schmidt:

In your letter dated March 25, 2005, you requested a tariff classification ruling.

You submitted photographs of a Red Paper Lantern identified as SKU 2070711 and an Orange Paper Lantern identified as SKU 2070737. The Red Paper Lantern is circular shaped, constructed of paper with a metal frame, and measures approximately 16” in diameter. The Orange Paper Lantern is shaped like a figure eight with a tassel hanging from the bottom. It is constructed of paper with a metal frame and measures approximately 20” in length. Each lantern has a metal wire bar across its top that is attached to a wire for hanging. The lanterns are intended as household decorations.

The applicable subheading for the Red Paper Lantern identified as SKU 2070711 and an Orange Paper Lantern identified as SKU 2070737 will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks, and practical joke articles; parts and accessories thereof: Other: 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 Wong at 646-733-3026.


Robert B. Swierupski

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