The tariff classification of a Felt Banner, Felt Jointed Garland, Felt Ghost Cutouts and Felt Confetti from China.

N070280 August 6, 2009 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 9505.90.4000 Ms. Claudia Evans BDG International, Inc. 840 Tollgate Rd. Elgin, IL 60123 RE: The tariff classification of a Felt Banner, Felt Jointed Garland, Felt Ghost Cutouts and Felt Confetti from China. Dear Ms. Evans: In your letter dated July 9, 2009, on behalf of your client Hoffmaster Group Inc., you requested a tariff classification ruling. You have submitted samples of four items, a flag banner, a jointed garland, decorative cutouts and confetti to this office. No style numbers were included. The banner, garland and cutouts will be marketed and sold for the Halloween season to decorate the home in order to create a scary environment for the Halloween holiday. The confetti will be used for party purposes. Although referred to as a “flag”, the Felt Flag Banner is actually a banner comprised of alternating orange and black felt triangles sewed to a woven fabric strip. Each triangle has a felt cutout, in the opposite color, glued to it. These images include a jack-o’-lantern, a witch, a cat, a ghost and bats. The banner measures approximately nine feet in length. The Felt Jointed Garland measures approximately five feet in length. The garland consists of cutout felt images of purple bats, white ghosts and black cats attached to each other by grommets. Each package of the Felt Ghost Cutouts contains three different images of a white ghost with black eyes and mouths. Each one has a different colored thread loosely stitched around the edges of the ghost’s form. The packages of Felt Confetti consist of thirty-six felt pieces cut in the shape of bats and jack-o’-lanterns. Confetti is specifically provided for under tariff subheading 9505.90.4000, HTSUS. We are unable to issue a ruling for the Felt Treat Bags without the fiber content. Should you still wish a binding ruling for this item, please include the information with your resubmission. The applicable subheading for the Felt Flag Banner, the Felt Jointed Garland and the Felt Ghost Cutouts will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." The rate of duty will be Free. The applicable subheading for the Felt Confetti 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