NY 863098: The tariff classification of Halloween Garland from Taiwan

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                             NY 863098

June 4, 1991

CLA-2-95:S:N:N3D:225 863098  

CATEGORY:  Classification

TARIFF NO.: 9505.90.4000  

Mona Webster
Target Stores
33 South Sixth Street
P. O. Box 1392
Minneapolis, Minn. 55440-1392

RE:  The tariff classification of Halloween Garland from Taiwan

Dear Ms. Webster:

        In your letter dated May 5, 1991 you requested a tariff
classification ruling.  

        The item, style H3291H, is a 25 foot PVC Halloween
Garland in three styles; pumpkin, white ghost and black ghost.

        The applicable subheading for the Halloween Garland 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 duty rate will be 4 percent ad valorem 
     
        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.


                                 Sincerely,


                                   
  
                                 Jean F. Maguire
                                      Area Director
                                      New York Seaport