The tariff classification of Gel Gems Window Clings, SKU # 10047727, from China

N039396 October 8, 2008 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Gary Hollis The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of Gel Gems Window Clings, SKU # 10047727, from China Dear Mr. Hollis: In your letter dated September 9, 2008, you requested a tariff classification ruling. The Gel Gems Window Clings are imported in a sealed plastic bag and contain designs and letters such as jelly beans, candy corns and the words “Trick-or-Treat” in red letters. The pieces are flexible and sticky so that they can stick to any glass surface. They are made for repetitive use. The item will be used to help decorate the house during the Halloween holiday. The applicable subheading for Gel Gems Window Clings, SKU # 10047727, 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