The tariff classification of "Halloween Ready-to-Finish Decorations" from China.

N037134 September 9, 2008 CLA-2-95:OT:RR:E:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Troy Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of “Halloween Ready-to-Finish Decorations” from China. Dear Mr. Crago: In your letter dated September 2, 2008, you requested a tariff classification ruling. You have submitted photographs of articles identified as “Halloween Ready-to-Finish Decorations”, which consist of assorted decorations made of plain wood that are decorated with outlines of various Halloween motifs that may be “finished” by painting the motifs after importation (paints not included). Item number A079FA02600, Halloween Ready-to-Finish Table Decoration, consists of four table decorations that measure approximately 6-3/4” in height x 5-3/4” in width x 1-3/8” in thickness. The first design depicts a haunted house decorated with a jack-o’-lantern, a scary cat with an arched back and a tombstone with the inscription, “R.I.P.” The second design depicts a scary tree with fiendish features behind a tombstone decorated with the inscription, “R.I.P.”, a bat, a spider web and a skull. The third design depicts a scary cat with fangs and an arched back behind a tombstone decorated with the inscription, “R.I.P.”, bats and a jack-o’-lantern. The fourth design depicts a ghost behind a tombstone decorated with the inscription, “R.I.P.”, a jack-o’-lantern and a skull. Item number A079FA02601, Halloween Ready-to-Finish Door Hanger, consists of four decorative door hangers that measure approximately 12-1/4” in height x 3” in width x ¾” in thickness and will be used to hang from door knobs. The first design depicts a jack-o’-lantern with the words, “Trick or Treat”, and has a small wood jack-o’-lantern attached to the bottom of the door hanger. The second design depicts a scary cat with the word, “EEK!”, and has a small wood jack-o’-lantern attached to the bottom of the door hanger. The third design depicts a ghost with the word, “BOO”, and has a small wood ghost head attached to the bottom of the door hanger. The fourth design depicts a skeleton with a small wood ghost head attached to the bottom of the door hanger. Item number A079FA02602, Halloween Ready-to-Finish Wall Plaque, consists of three wall plaques that measure approximately 12-1/4” in height x 3” in width x ¾” in thickness. The first design depicts several ghosts with the word “BOO!” The second design depicts several scary cats with the word “EEK!” The third design depicts several jack-o’-lanterns and a bat. Item number A079FA02603, Halloween Ready-to-Finish Garden Stake, consists of five garden stakes that measure approximately 15” in height x 10” in width x 5/8” in thickness. The first design depicts a traditionally attired witch with the words, “Witches Area.” The second design depicts a vampire carrying a jack-o’-lantern with the word “Spooky.” The third design depicts a jack-o’-lantern with the word “eek!” The fourth design depicts a jack-o’-lantern with the word “Boo!” The fifth design depicts a ghost head on a spider web and the word “Boo!” All of the garden stakes have pointed ends for insertion into the ground. Item number A079FA02604, Halloween Ready-to-Finish Haunted House, consists of four houses that measure approximately 7” in height x 10-3/8” in width x 4-7/8” in thickness. All four designs depict dilapidated houses decorated with bats, ghosts, jack-o’-lanterns and tombstones. The “Halloween Ready-to-Finish Decorations”, whether painted or not, depict recognized festive motifs and are intended for use as decorations to help create a scary environment for the Halloween holiday. The applicable subheading for item number A079FA02600, Halloween Ready-to-Finish Table Decoration, item number A079FA02601, Halloween Ready-to-Finish Door Hanger, item number A079FA02602, Halloween Ready-to-Finish Wall Plaque, item number A079FA02603, Halloween Ready-to-Finish Garden Stake, and item number A079FA02604, Halloween Ready-to-Finish Haunted House, 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/. We are unable to rule on the “Pirate Trick or Treater” of item number A079KA00163 without a sample. Should you still wish a ruling request for this item, please submit a sample with your resubmission. 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