&&The product at issue is a 9ft decorative ribbon packaged for retail sale on a cardboard spool. The ribbon is a blue, cellular strip of plastics, 1.8 cm wide and 0.10 mm thick, and is composed of a polymer of propylene.

&&Heading 95.05 provides for festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes. The term “decoration” in the Explanatory Notes to that heading relates to an element which is decorative in nature or which provides an entertainment value during a festive occasion. The submitted product is not, neither by its overall look, shape nor component, related to a specific festive occasion. Its use after importation, for example, is to make different decoration products, which is not relevant for the purposes of tariff classification. The ribbon is therefore classified according to its constituent material. As the ribbon is a strip of cellular plastics, it meets the technical requirements of heading 39.21.