The tariff classification of a Halloween Felt Banner, item # A079FA02558, from China

N036755 September 4, 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 Felt Banner, item # A079FA02558, from China Dear Mr. Crago: In your letter dated August 27, 2008, you requested a tariff classification ruling. The Halloween Felt Banner is mostly comprised of polyester felt and measures approximately 28” in height. The item is imported in three assorted styles, all with a hanging loop attached at the top. One felt banner depicts a traditional green-faced witch wearing a witch hat, an orange bowtie, orange and black socks and the word “bewitched” spelled across her stomach. One felt banner depicts a ghost with an orange bowtie and the words “fright night” spelled across his stomach. One felt banner depicts a black cat with green ears, orange bowtie and the words “happy haunting” spelled across his stomach. The Halloween Felt Banner will be marketed and sold for the Halloween season. The item will be hung in the home to help create a scary environment for the Halloween holiday. The applicable subheading for a Halloween Felt Banner, item # A079FA02558, 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