The tariff classification of a Halloween Wooden Wall Plaque, item # A079FA02466, from China

N036302 August 29, 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 Plaque, item # A079FA02466, from China Dear Mr. Crago: In your letter dated August 21, 2008, you requested a tariff classification ruling. The Halloween Wooden Wall Plaque is mostly made of wood, and an iron chain is attached at the top for hanging the item on the wall. The item measures approximately 15” in height x 8 ½” in width x ¾” in thickness. The wall plaque features a black cat face with traditional facial features, including large eyes, an orange button shaped nose, whiskers and a smile. There is an orange hat with black stars and a gold buckle affixed to the top of the black cat. The item also features a black and orange polyester neck tie, and directly below that hangs the word “Welcome” on a wooden plaque with pumpkins and black bats. The Halloween Wooden Wall Plaque will be marketed and sold for the Halloween season and the scary black cat face is recognized as a festive motif for Halloween. The plaque will be hung in the home to help create a scary atmosphere during the Halloween holiday. The applicable subheading for a Halloween Wooden Wall Plaque, item # A079FA02466, 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