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NY D85024




December 17, 1998

CLA-2-95:RR:NC:SP:225 D85024

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.4000

Ms. Lisa Peterman
A.W. Fenton Company, Inc.
P.O. Box 360614
Columbus, Ohio 43236-0614

RE: The tariff classification of decorations for Valentine's Day from China

Dear Ms. Peterman:

In your letter dated November 23, 1998, you requested a tariff classification ruling on behalf of Consolidated Stores Corp.

The subject article, Valentine's Day "Paper Cut-Outs," consists of six assorted paper decorations. The cutouts depict colorful hearts and representations of cupid, among other designs, with messages that read "Happy Valentine's Day," "I Love You," etc. Each cutout is printed on both sides with the same image and has a small perforation at the top for hanging purposes. The cutouts are packaged in a plastic bag with a cardboard header. According to your letter, the item will be bought and sold as a decoration for the home on Valentine's Day. The sample is being returned as requested.

The applicable subheading for the Valentine's Day "Paper Cut-Outs," will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles: confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof. The rate of duty will be free and will remain unchanged in 1999.

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 Alice J. Wong at 212-466-5538.

Sincerely,

Robert B. Swierupski
Director,

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