The tariff classification of static cling window decorations from Taiwan.

NY J83771 April 25, 2003 CLA-2-95:RR:NC:SP:225 J83771 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Gary Rosencrans Paper Magic Group 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of static cling window decorations from Taiwan. Dear Mr. Rosencrans: In your letter dated April 14, 2003, you requested a tariff classification ruling. You submitted four samples of color sheets that measure approximately 17 inches in height and 12 inches in width and have pop-out window decorations pre-cut around the edges for easy removal. Static cling causes the pictures to adhere to a glass window. Item #88706500-401, Valentine Hearts w/Wings, depicts eight flying hearts with white wings. The hearts have a quilted appearance and feature various designs such as hearts within hearts and hearts decorated with lace, checkerboard patterns, ribbons, and a flower. Item #88706500-402, Trendy Valentine Hearts, depicts nine hearts of various sizes that are colored red and/or pink with white borders and are decorated with abstract designs. Item #88706500-403, Happy Valentine Hearts, depicts nine red hearts of varying sizes and three assorted sized red cupids. Item #88706500-404, Valentine Hearts w/Flowers, depicts three hearts of assorted sizes that are decorated with flowers and one pink and purple heart decorated with an abstract pattern. Based upon the use of these items as decorations in celebration of, and for entertainment on, a holiday (Valentine’s Day), the general physical characteristics of the items, the expectations of the purchaser, the channels of trade, the environment of sale (manner of advertisement and display), and the reasonable probability that these items would be removed after the holiday is over, all suggests that the items are classifiable as festive articles under heading 9505 of the Harmonized Tariff Schedule. Your samples are being retained for training purposes. The applicable subheading for Item #88706500-401, Valentine Hearts w/Wings, Item #88706500-402, Trendy Valentine Hearts, Item #88706500-403, Happy Valentine Hearts, and Item #88706500-404, Valentine Hearts w/Flowers, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), 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. 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division