The tariff classification of "Christmas Windsock Decoration", item # A072BA02062, from China

N028201 May 22, 2008 CLA-2-95:OT:RR:E:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 6307.90.9889 Mr. Troy Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of “Christmas Windsock Decoration”, item # A072BA02062, from China Dear Mr. Crago: In your letter dated May 12, 2008, on behalf of Family Dollar Store, you requested a tariff classification ruling. The “Santa Windsock” and the “Penguin Windsock” are made of 100% nylon and measure approximately 26” in length. The “Santa Windsock” is dressed in traditional Santa attire. The “Penguin Windsock” is wearing a Santa hat and a white spotted red scarf. Both items feature hanging loops on top so that they may be hung outside the home. The items are marketed and intended to help create a festive environment around the home during the Christmas holiday. The “Snowman Winsock” is made of 100% nylon and measures approximately 26” in length. The “Snowman Winsock” is wearing a green and red stripped hat, with a red scarf and blue mittens. The item features a hanging loop on top for hanging outside the house. The applicable subheading for “Santa Windsock” and “Penguin Windsock”, item # A072BA02062, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be Free. The applicable subheading for “Snowman Windsock”, item # A072BA02062, will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other made up textile articles, other.” The rate of duty will be 7% ad valorem. 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 Wayne Kessler at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division