The tariff classification of Easter Decorations, item # 21904, from China

N040602 October 9, 2008 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 3919.90.5060 Mr. Joseph R. Hoffacker Barthco Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia PA 19112 RE: The tariff classification of Easter Decorations, item # 21904, from China Dear Mr. Hoffacker: In your letter dated October 1, 2008, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling. The Easter Decorations are made of plastic foam and are imported in two different styles. The items are packaged in sealed plastic bags with cardboard headers attached. The first style depicts Easter bunnies and eggs in yellow, purple, and pink colors. The second style depicts assorted color flowers. Both styles are flat foam shapes with a pressure sensitive tab in the back for sticking to a surface. The assorted colored Easter bunnies and eggs will be used to decorate the home during the Easter holiday. The applicable subheading for Easter Decorations, item # 21904, 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. The applicable subheading for Easter Decorations, item # 21904, will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics...other. The rate of duty will be 5.8 percent ad valorem. 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