The tariff classification of Halloween wall plaque decorations, wall hangings and table decorations from China.

N037288 September 11, 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 wall plaque decorations, wall hangings and table decorations 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 wall plaque decorations, wall hangings and table decorations that are made of wood and intended for use as Halloween decorations. Item number A079FA02623, Halloween Wall Plaque Decoration, consists of a rectangular plaque that measures approximately 7-7/8” in height x 10-5/8” in length x 3/8” in thickness, and has the painted words, “Eat, Drink & Be Haunted House” [sic]. The top of the plaque has an iron hanging wire that is decorated with an attached ghost. Item number A079FA02632, Halloween Wall Plaque Decoration, consists of a circular plaque that depicts an orange jack-o’-lantern attached to foliage that measures approximately 9” in height x 13” in length x ¼” in thickness. The top of the plaque has an iron hanging wire. Item number A079FA02635, Halloween Wall Plaque Decoration, consists of three wall plaques that depict a scary ghost, black cat and bat, respectively. All three creatures have bared fangs and measure approximately 9-1/4” in height x 13-3/8” in length x ¼” in thickness. The top of all three plaques has an iron hanging wire. Item number A079FA02641, Halloween Wall Hanging Decoration, consists of three wall hangings that depict the word “BOO!”, “Beware”, and “Scary”, respectively. The first letter “O” in the word “BOO!” is decorated by a menacing black cat with fangs bared and its back arched. The letter “a” in the word “Beware” is decorated with a skull with a cracked forehead, empty eye sockets and a fiendish grin. The letter “a” in the word “Scary” is decorated with a black bat. All three wall hangings measures approximately 4-7/8” in height x 11” in length x 3/8” in thickness, and have iron hanging wires. Item number A079FA02571, Halloween Wooden Table Decoration, is a table decoration comprised of the single word, “Halloween”, and measures approximately 3-3/4” in height x 13-1/2” in width x ¾” in thickness. The Halloween Wall Plaque Decorations, Halloween Wall Hanging Decoration and Halloween Wooden Table Decoration are intended for use as decorations to help create a scary environment for the Halloween holiday. The applicable subheading for the “Eat, Drink & Be Haunted House” wall plaque of item number A079FA02623, the “Jack-O’-Lantern” wall plaque of item number A079FA02632, the “Ghost”, “Black Cat” and “Bat” wall plaques of item number A079FA02635, the “BOO!”, “Beware”, and “Scary” wall hangings of item number A079FA02641, and the “Halloween” wooden table decoration of item number A079FA02571, 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 “Eat, Drink & Be Spooky” and “Eat, Drink & Be Welcome” wall plaques of item number A079FA02623, the purple spider, bat and skull wall plaques of item A079FA02632, the purple spider wall plaque of item A079FA02635 and the “Boo Boo”, “Welcome” and “Bewitch” table decorations of item A079FA02571without advertising and marketing literature, and a sample. Should you still wish a ruling for these items numbers, please submit them on 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