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NY D81735



September 16, 1998

CLA-2-95:D13 D81735

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.4000

Ms. Laurie Fassett
Paper Magic Group
401 Adams Avenue
Scranton, Pa. 18510

RE: The tariff classification of a "Pooh Linking Chain" and a Looney Tunes Linking Chain", made in China.

Dear Ms. Fassett:

In a letter dated August 25, 1998 you requested a tariff classification ruling on two products.

Included with your letter were two samples; item #612418, "Pooh Linking Chain" and item #612423, "Looney Tunes Linking Chain". These two items are described as linking chains and are used in decorating the home during Easter. Each package has twelve paper pieces which are cut into various forms. There are five egg shapes pieces approximately three inches in length, seven smaller shapes of approximately two inches each with a letter from the word Easter. One shape with a banner across the front that has the word "Happy". All of the forms have hooks on the top and bottom. The larger egg forms are decorated with either a "Pooh" cartoon character or one of the "Looney Tunes" cartoon characters such as "Bugs Bunny". The twelve linking pieces can be hooked together in a mixed manner or matched together to spell "Happy Easter".

The applicable subheading for the item #612418, "Pooh Linking Chain" and item #612423, "Looney Tunes Linking Chain", will be 9505.90.4000 Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles, Other, Confetti, paper spirals, streamers, party favors and noisemakers; parts and accessories thereof. The rate of duty is free.

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.

Sincerely,

Jeffrey R. Walgreen
Port Director

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