The tariff classification of a Halloween Wooden Garden Stake, item # A079FA02471, from China

N035849 August 25, 2008 CLA-2-95:OT:RR:E:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a Halloween Wooden Garden Stake, item # A079FA02471, from China Dear Mr. Crago: In your letter dated August 15, 2008, you requested a tariff classification ruling. The Halloween Wooden Garden Stake is made of 100% wood and measures approximately 25 ¼” in height x 14” in width x ½” in thickness. Three assorted styles will be imported, which include a witch, a ghost, and a black cat. Each style has a triangular shaped body, without arms or legs, and just features the head of the witch, ghost, and black cat. The item has a sharp stake at the bottom for sticking in to the ground. The styles come in different colors and are decorated with stars. The Halloween Wooden Garden Stake is advertised and marketed as Halloween lawn decorations. The witch, ghost, and black cat are considered festive motifs for the Halloween holiday. The item will be used outside the home to help create a scary environment for the Halloween holiday. The applicable subheading for a Halloween Wooden Garden Stake, item # A079FA02471, will be 9505.90.6000, 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: Other: Other." The rate of duty will be Free. 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