The tariff classification of a "Biodegradable Paper Balloon" made in Japan.

PD G82212 October 2, 2000 CLA-2-95: D13 G82212 CATEGORY: Classification TARIFF NO.: 9503.90.0020 Mr. Seiko Iwasaki Sky Artech, Inc 7380 Sand Lake Road Suite 105 Orlando, Fl 32819 RE: The tariff classification of a "Biodegradable Paper Balloon" made in Japan. Dear Mr. Iwasaki: In a letter dated September 7, 2000, you requested a tariff classification ruling on a "Biodegradable Paper Balloon", made in Japan. Two samples were provided. One sample is round, approximately 20" in diameter with a string for holding the balloon attached. The second sample is in the shape of a Dove 21" wide with a wing spread of approximately 4' 6". It also has a string attached. The paper balloons are made of Manila Linen and are claimed to be biodegradable. These balloons are inflatable and will be used for decoration and for special events such as wedding ceremonies. The applicable subheading for the "Biodegradable Paper Balloons" will be 9503.90.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for inflatable toy balls, balloons and punchballs. 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. Sincerely, Jeffrey R. Walgreen Port Director Portland, Maine