The tariff classification of a Easter Holographic Wire Garland, item A081KA01280, from China

N030402 June 27, 2008 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a Easter Holographic Wire Garland, item A081KA01280, from China Dear Mr. Crago: In your letter dated June 3, 2008, on behalf of Longs Drugs Stores, you requested a tariff classification ruling. The sample submitted with your request is identified as a Easter Holographic Wire Garland, item A081KA01280. It consists of a very thin iron wire wrapped with metallized plastic film with cut-out shapes of ¼” gold and ½” silver chicks and pink and silver chicks. The garland measures approximately 25 feet in length. You reference NY rulings L82746, dated March 9, 2005, and L82787, dated March 8, 2005. In those rulings, novelty wire garland was classified in subheading 3926.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastic beads, rather than in tariff subheading 9505.90.6000, HTSUS, as festive, carnival or other entertainment articles. The garlands of those two rulings were of more substantial construction than the sample garland submitted with your request. They were constructed of three-dimensional molded plastic beads strung onto a metal wire. Those garlands have potentially diverse functions throughout the year, such as gift wrapping and arts and crafts. However, the garland that you submitted with this ruling request is decorated with shapes cut from thin plastic film that easily detach. Mere casual handling of the article in this office caused the cut-out shapes to fall off from the wire, making long-term use of the article impractical. Additionally, a chick is a generic motif that is not specifically limited to Easter, so classification under 9505.90.6000, HTSUS, is precluded, as that provision is limited to festive articles. Instead, given the flimsy garland’s lack of durability and decorative nature, it seems similar to articles that are designed to be thrown away after one-time use at a party. Such articles are classifiable under tariff subheading 9505.90.4000, HTSUS. The applicable subheading for the Easter Holographic Wire Garland, item A081KA01280, 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