The tariff classification of a Halloween Wooden Wall Hanger, item # A079FA02469, from China

N035866 August 21, 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 Wall Hanger, item # A079FA02469, from China Dear Mr. Crago: In your letter dated August 15, 2008, you requested a tariff classification ruling. The Halloween Wooden Wall Hanger is mostly comprised of wood with an iron wire hanger for hanging the item on a wall. The item measures approximately 8” in height x 9/38” in width x ¾” in thickness. The item is imported in two styles, Jack-O’-Lantern and Black Cat. The Halloween Wooden Wall Hanger will be marketed and sold for the Halloween season and the Jack-O’-Lantern and scary Black Cat styles are recognized as festive motifs for Halloween. The wall plaque will be hung on the wall in the home during the Halloween holiday to help create a scary environment. The applicable subheading for a Halloween Wooden Wall Hanger, item # A079FA02469, 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