The tariff classification of shredded paper and tissue paper decorations from China

N253720 June 5, 2014 CLA-2-48:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4823.90.8600; 9505.90.4000 Mr. Leo Ho United Space Limited Rm 908, 9/F, Tower 1, Enterprise Square 9 Sheung Yuet Road Kowloon Bay, Hong Kong CHINA RE: The tariff classification of shredded paper and tissue paper decorations from China Dear Mr. Ho: In your letter, received May 22, 2014, you requested a tariff classification ruling. The ruling was requested on retail-packaged shredded paper and tissue paper decorations. Samples were provided for our review and will be retained for reference. Items 1404001 and 1404002 are 1.5 oz. packages of crimped, colored paper shreds that are used for gift packaging. Item 1404003 is a tissue paper pom pom decoration. It is packaged in a flat state and is opened into a pom pom shape after opening. The pom pom has a long ribbon that is used to hang the finished decoration from the ceiling. Item 1404004 is a tissue paper honeycomb decoration. It is also packaged flat and has a string to hang the finished decoration from the ceiling. The applicable subheading for the paper shreds will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other. The rate of duty will be free. The applicable subheading for the tissue paper pom pom and honeycomb decorations will be 9505.90.4000, HTSUS, which provides for Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof. The rate of duty will be free. Please note that the neither the paper shreds nor the decorations are legally marked with the country of origin. At time of importation, the set must be in compliance with Title 19, Code of Federal Regulations, Part 134, and must be permanently and indelibly marked with the country of origin. 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 Laurel Duvall at LAUREL.DUVALL@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division