The tariff classification of a wooden wall plaque from China

N121846 September 24, 2010 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.10.0000; 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 wall plaque from China Dear Mr. Crago-Edwards: In your letter dated September 3, 2010 you requested a tariff classification ruling. The ruling was requested on a “Halloween wooden wall plaque”. A photograph of the product and product specifications were submitted. The wall plaque is identified as item # A079FA03453. The rectangular wooden wall plaque is composed of wood and measures approximately 14” (l) x 0.25” (in depth) x 8.65” (h). There are two assorted styles. The first style is designed with a black cat sitting on a moon with the wording “Some of my best friends are witches” printed on the surface of the plaque. The second style is designed with a Jack-o-lantern scarecrow with the wording “Happy Halloween” printed on the surface of the plaque. Each style is to be hung on a wall by a polyester cord attached to the rear of the plaque near its upper corners. The plaques are intended for decorative household use. The applicable subheading for the wooden wall plaque with wording “Some of my best friends are witches” will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornaments, of wood. The rate of duty will be 3.2 percent ad valorem. The applicable subheading for the wooden wall plaque with wording “Happy Halloween” will be 9505.90.6000, HTSUS, which provides for Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other., of wood. 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division