The tariff classification of the Halloween Wall Plaque Decoration, item #’s A079FA02712 and A079FA02711, and the tariff classification of the Halloween Wooden Table Decoration, item #’s A079FA02707, A079FA02705, and item # A079FA02664, from China

N037217 September 19, 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 the Halloween Wall Plaque Decoration, item #’s A079FA02712 and A079FA02711, and the tariff classification of the Halloween Wooden Table Decoration, item #’s A079FA02707, A079FA02705, and item # A079FA02664, from China Dear Mr. Crago: In your letter dated September 3, 2008, you requested a tariff classification ruling. Item # A079FA02712 is a Halloween wall plaque decoration mostly comprised of wood, with an iron hanging wire, and measuring approximately 5” in height x 11” in length x ½” in thickness. The orange plaque depicts the words “Witches Welcome and others”, with a green-faced witch in the middle wearing a traditional witch hat and holding a broom. A black spider with sharp teeth hangs from the bottom of the plaque. Item # A079FA02711 is a Halloween wall plaque decoration mostly comprised of wood, with an iron wire hanger and measures approximately 13” in height x 4-¾” in width x ½” in thickness. The black tombstone-shaped plaque has a skull and bones symbol on top, with the words “RIP” and “Hocus Pocus” below surrounded by bones. Item # A079FA02707 is a Halloween Wooden Table Decoration that is 100% made of wood and measures approximately 4-¼ ” in height x 11-¾” in length x 1 -1/2 ” in thickness. The item is imported in two styles. One style depicts scary motifs that include a bat, bones, a crescent moon, a skull and a ghost, all shaped to spell the word “Welcome”. The other style depicts scary motifs that include a green-faced witch with traditional witch hat, a jack-o’-lantern, a black cat and bones, all shaped to spell the word “Halloween”. Item # A079FA02705 is a Halloween Wooden Table Decoration made of 100% wood and measures approximately 4-¼ ” in height x 7-½” in length x 1” in thickness. The item is imported in two styles. The first style is the single word “Boo” in glittery purple, orange and green colored letters. The middle letter “o” is in the shape of a pumpkin with a black spider inside. There is also a ghost and a bat attached to the top of the letters. The second style is the single word “Spooky” in glittery purple, orange and black colored letters. The middle letter “o” is in the shape of a giant black spider with a ghost inside. There is also a bat attached to the top of the word. Item # A079FA02664 is a Halloween Wooden Table Decoration that is 100% made of wood and measures approximately 5-1/2” in height x 14-¼ ” in length x 1-¼ ” in thickness. There are three imported styles. The first style depicts the word “Creepy” in green letters with black bats attached. The second style depicts the word “Eeeek” in purple letters with spiders attached. The third style depicts the word “Spooky” orange letters with crows attached. The Halloween wall plaque and table decorations will be marketed and sold for the Halloween season, and will be used to decorate the home for the Halloween holiday to help create a scary environment. The applicable subheading for the Halloween Wall Plaque Decoration, item #’s A079FA02712 and A079FA02711, and the tariff classification of the Halloween Wooden Table Decoration, item #’s A079FA02707, A079FA02705, and item # A079FA02664, 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 Halloween Wooden Table Decoration of item # A079FA02664, which depicts the word “Welcome”, without advertising and marketing literature, and a sample of the item number. Should you still wish a ruling on the “Welcome” Halloween Wooden Table Decoration, please submit the requested sample and documentation 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