The tariff classification of a table decoration and a wall plaque from China.

N037178 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 a table decoration and a wall plaque from China. Dear Mr. Crago: In your letter dated September 3, 2008, you requested a tariff classification ruling. You have submitted photographs of articles identified as a table decoration and a wall plaque that are made of black colored wood and intended for use as Halloween decorations. Item number A079FA02758, Halloween Witch Table Decoration, consists of a witch dressed in traditional attire that is riding a broom and attached to a three-legged base. The table decoration measures approximately 15” in height and 6” in width. Item number A079FA02754, Halloween Wall Plaque Decoration, consists of a wall plaque comprised of the single word, “Halloween”. The plaque measures approximately 11” in height x 15” in length x ¼” in thickness, and has an attached hanger loop so the article can be used as a hanging wall plaque. The Halloween Witch Table Decoration and the Halloween Wall Plaque Decoration are intended for use as decorations to help create a scary environment for the Halloween holiday. The applicable subheading for item number A079FA02758, Halloween Witch Table Decoration, and item number A079FA02754, Halloween Wall Plaque Decoration (“Halloween”) 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 item number A079FA02757, Halloween Spooky Tree Table Decoration, item number A079FA02755, Halloween Haunted House Table Decoration, and the “Beware”, “Spooky” and “Welcome” Halloween Wall Plaque Decorations of item number A079FA02754 without advertising and marketing literature, and a sample. Should you still wish a ruling for these items, please submit item number A079FA02757, item number A079FA02755, and A079FA02754 on three separate ruling requests, along with the requested information/samples 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