The tariff classification of a wooden decoration from China.

N121262 September 3, 2010 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Troy Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a wooden decoration from China. Dear Mr. Crago-Edwards: In your letter dated August 31, 2010, you requested a tariff classification ruling. You have submitted a photograph and descriptive information for an article identified as a Halloween Wooden Table Decoration, item number A079FA03374. The table decoration is made of wood which is designed into carved letters that spell the word “Spooky”. It measures approximately 2.75" in height x 8" in length and has a glitter finish. This item is intended for use as a decoration in the home in order to create a scary environment for the Halloween holiday. The applicable subheading for the “Spooky” Wooden Table Decoration 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 duty rate 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 “Beware” and “Wicked” wooden decorations of item number A079FA03374, without additional information. Please submit a sample of each article and indicate the type of wood used in the construction of these items. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. 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