The tariff classification of Halloween Decorative Wall Plaques from China.

N037138 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 Decorative Wall Plaques 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 Decorative Wall Plaques that are made of plastic and measure approximately 7-1/8” in height and range in length from 15-3/4” to 23-3/8.” Item number A079KA00161 will be imported in two designs featuring rectangular-shaped plaques with scalloped edges. The first design is decorated with the black lettered words, “The Witch Is In”, set against a white background. The second design is decorated with the white lettered words, “The Witch Is In”, set against a black background. Item number A079KA00162 will be imported in two arrow-shaped designs. The first design is decorated with a jack-o’-lantern and the words, “Trick or Treat”, set against an orange background. The second design is decorated with two ghost-like figures and the words, “Gone Haunting, we’ll return by midnight”, set against a black background. The Halloween Decorative Wall Plaques have attached hanging loops and are intended for use as decorations on a wall to help create a scary environment for the Halloween holiday. The applicable subheading for the “The Witch Is In” Halloween Decorative Wall Plaques of item number A079KA00161 and the “Trick or Treat” and “Gone Haunting” Halloween Decorative Wall Plaques of item number A079KA00162 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 “Pirates Post” Halloween Decorative Wall Plaque of item number A079KA00162 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