The tariff classification of Christmas Gel Window Stickers, a Christmas Plush Figurine, Christmas Wooden Wall Plaques and a Christmas Yard Stake from China.

N158976 April 12, 2011 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 9505.10.1500 Mr. Troy D. Crago-Edwards CE Consulting Services, LLC 503 Avenue G Redondo Beach, CA 90277 RE: The tariff classification of Christmas Gel Window Stickers, a Christmas Plush Figurine, Christmas Wooden Wall Plaques and a Christmas Yard Stake from China. Dear Mr. Crago-Edwards: In your letter dated April 6, 2011, on behalf of Atico International USA, Inc., you requested a tariff classification ruling. You submitted photographs and descriptive information regarding the following articles: Item # A072AA09179, Christmas Gel Window Stickers, features four designs of polypropylene gel stickers that measure approximately 6” in height x 22” in length x 3mm in thickness. The first design, “Felicidades”, depicts the word “Felicidades” surrounded by snowflakes and an image of Santa Claus wearing his traditional red Santa hat with a fur brim and a fur pom-pom at the hat’s point. The second design, “¡Feliz Navidad!” depicts the word “¡Feliz Navidad!” framed by two evergreen trees decorated with star tree toppers, and snowflakes. The third design, “FELIZ ANO NUEVO”, depicts the word “FELIZ ANO NUEVO” surrounded by gold and silver stars. The fourth design, “Bendiciones” depicts the word “Bendiciones” surrounded by poinsettia and snowflakes. You state that the four Christmas Gel Window Stickers will be sold specifically as decorations during and for Christmas and removed from store shelves the day after the holiday. Item # A072AA09837, Santa Christmas Plush Figurine, consists of a three-dimensional Santa Claus that measures approximately 8” in height. The Santa Claus is constructed of a 40% polyester exterior surface, and filled with 50% polyester fiber and 10% broken stone at its base for stability to allow the figure to stand upright. The Santa Claus is attired in his traditional red Santa hat with a fur brim and a fur pom-pom at the hat’s point. In his right hand he holds a faux evergreen tree decorated with a gold star tree topper and the painted words, “¡Feliz Navidad!” You state that the Santa Christmas Plush Figurine will be sold specifically as a decoration during and for Christmas and removed from store shelves the day after the holiday. Item # A072BA03716, Christmas Wooden Wall Plaque, consists of two designs of a wooden wall plaque with an attached ribbon hanger for hanging the plaque. The first design, “Feliz Ano Nuevo”, features carved letters spelling-out the phrase, “Feliz Ano Nuevo”, in multi-colors. The second design, features carved letters spelling-out the phrase, “¡Feliz Navidad!”, in red and white lettering, with the red ribbon hanger attached to two faux ornaments at the letter “F” and the letter “Z” in the word “Feliz.” Item # A072BA04096, Christmas Yard Stake, consists of a half circle-shaped decorative yard stake constructed of 95% non-woven polypropylene with its frame and pointed attached stakes comprised of iron. The design features the words “¡Feliz Navidad!”, along with an image of Santa Claus. Santa Claus is attired in his traditional red hat with a fur brim, but with an ornament at the tip of his hat instead of a pom pom. The applicable subheading for the Christmas Gel Window Stickers, identified as item # A072AA09179, the Santa Christmas Plush Figurine, identified as item # A072AA09837, and the Christmas Yard Stake (“¡Feliz Navidad!”), identified as item # A072BA04096, will be 9505.10.2500, 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: Christmas ornaments: Other: Other." The rate of duty will be Free. The applicable subheading for the Christmas Wooden Wall Plaque (“Feliz Ano Nuevo” and “¡Feliz Navidad!”), identified as item # A072BA03716, will be 9505.10.1500, HTSUS, which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: 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/. Without samples, we are unable to rule on the Christmas Plush Figurine (Snowman holding a guiro), identified as item # A072AA09837, the Christmas Wooden Wall Plaque (“Noche Buena”), identified as item # A072BA03716, the Christmas Yard Stake (Snowman with “Felicidades”), identified as item # A072BA04096, and the Christmas Salt or Pepper Shaker (Santa and Snowman) identified as item # A075AA01973. Since the classification of these articles could result in numerous tariff numbers and possible lab referrals, please submit the Christmas Plush Figurine, the Christmas Wooden Wall Plaque, the Christmas Yard Stake and the Christmas Salt/Pepper Shaker on separate ruling requests, along with any other material that is returned to you, with your resubmission. 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