The tariff classification of a Halloween Wooden Wall Plaque, item # A079FA02961, from China

N044915 November 26, 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 a Halloween Wooden Wall Plaque, item # A079FA02961, from China Dear Mr. Crago: In your letter dated November 19, 2008, you requested a tariff classification ruling. The Halloween Wooden Wall Plaque is mostly comprised of wood with an iron hanging wire, and measures approximately 11-3/4” in height x 10-5/8” in width x 3/8” in thickness. The item is imported in two designs. One design depicts a bat flying in the middle of an orange plaque with the word “Caution” above the bat and the words “Low Flying Bats” below the bat. The second design depicts two jack-o’-lanterns with cut-out faces in the middle of a white plaque with the words “Eat, Drink” above the jack-o’-lanterns and the words “& be scary” below the jack-o’-lanterns. The Halloween Wooden Wall Plaque 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 a Halloween Wooden Wall Plaque, item # A079FA02961, 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