The tariff classification of a Halloween Ready-to-Finish Decoration, item # A079FA02685, from China

N037141 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 Ready-to-Finish Decoration, item # A079FA02685, from China Dear Mr. Crago: In your letter dated September 3, 2008, you requested a tariff classification ruling. The Halloween Ready-to-Finish Decoration consists of four individual jack-o’-lantern designs which are made of 100% wood and measure approximately 11” in diameter. The four jack-o’-lantern cut-out designs depict happy, mischievous, angry and aloof faces. The Halloween Ready-to-Finish Decoration will be marketed and sold for the Halloween season. The item will be used to decorate the home for the Halloween holiday to help create a scary environment. The applicable subheading for a Halloween Ready-to-Finish Decoration, item # A079FA02685, 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