The tariff classification of SKU #1AMS7401, Table Skirt Decoration, from China

N029481 June 10, 2008 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Ms. Sandy Wieckowski Expeditors Tradewin, LLC 11101 Metro Airport Center Drive BLDG. M2, Suite 110 Romulus, MI 48174 RE: The tariff classification of SKU #1AMS7401, Table Skirt Decoration, from China Dear Ms. Wieckowski: In your letter dated May 13, 2008, on behalf of Hallmark Cards, Inc., you requested a tariff classification ruling. SKU #1AMS7401, Table Skirt Decoration, consists of a table decoration constructed of metalized plastic film that measures approximately 108” in width x 29” in length.  The film has been slit at intervals to form a fringe effect.  The fringe has not been cut fully through to form separate strips.  The partial cuts create a band/border which has an adhesive strip backing for attachment to the side of a table.  The article has decorative printed paperboard accents attached to the top of the band/border that depict flowers and pineapples. You state that the Table Skirt Decoration will be sold for one-time use, alongside other Hawaiian luau-themed party decorations, and have submitted catalog pages documenting your claim. Although referred to as a “table skirt”, this flimsy article provides no protection for a table, has no utilitarian purpose, and is not capable of repetitive use, as casual handling of the article in this office caused the metalized fringes to fall off from the paperboard border. The Table Skirt Decoration is not considered a furnishing of heading 3924, HTSUS. Instead, it is a purely decorative article designed to be thrown away after use at a party. The applicable subheading for SKU #1AMS7401, Table Skirt Decoration, will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof.” The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Wayne Kessler at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division