The tariff classification of a "Happy Halloween Flag Garland" and three "10 Ft Tinsel Garlands" from China.

N094579 February 23, 2010 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Yvonne Whitley LF USA Inc. 1372 Broadway, 4th Floor New York, NY 10018 RE: The tariff classification of a “Happy Halloween Flag Garland” and three “10 Ft Tinsel Garlands” from China. Dear Ms. Whitley: In your letter dated February 12, 2010, you requested a tariff classification ruling. You submitted the following samples: The “Happy Halloween Flag Garland”, no style number, consists of two garlands with pennants composed of 98% paper and 2% polyester. These items are packaged together inside a plastic sleeve with a cardboard header and will be used together to spell out the phrase, “HAPPY HALLOWEEN”. The first garland measures approximately 10-1/2” in height x 7 feet in length and spells out the word “HAPPY”, with images of a ghost, a black cat, a jack-o’-lantern, and a black, fanged spider below the lettering. The second garland measures approximately 10-1/2” in height x 9 feet in length and spells out the word “HALLOWEEN” with images of a ghost, a black cat, a jack-o’-lantern, a black, fanged spider, and an owl in front of a full moon below the lettering. Both garlands have polyester loop ties for hanging and are intended as a decoration used in the home to help create a scary environment for the Halloween holiday. The “10 Ft Tinsel Garland”, no style number, consists of an assortment of three garlands made of polypropylene “needles” attached to thin wire that measure approximately 2” in height x 10 feet in length. The first garland is colored green and black and is decorated with dozens of “hanging” black spiders. The second garland is colored green and black and is decorated with dozens of “hanging” green spiders. The third garland is colored orange and black and is decorated with dozens of “hanging” jack-o’-lanterns. The spiders and jack-o’-lanterns are shapes cut from thin plastic film that easily detach from the garland. Mere casual handling of these articles in this office caused the cut-out shapes to fall off from the wire, making long-term use of these articles impractical. The garlands are intended as decorations for the Halloween holiday. Your samples are being returned upon your request. The applicable subheading for the “Happy Halloween Flag Garland” and the three “10 Ft Tinsel Garlands” 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. 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