The tariff classification of Garbage Can Covers from China.

N248515 December 19, 2013 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 9505.90.4000; 9505.90.6000; 6307.90.9889 Mr. Bernard D. Liberati Morris Friedman & Co. P.O. Box 1550 1153 Marlkress Rd. Cherry Hill, NJ 08003 RE: The tariff classification of Garbage Can Covers from China. Dear Mr. Liberati: In your letter dated November 21, 2013, on behalf of Garbage Pantz, you requested a tariff classification ruling. You submitted samples of Garbage Can Covers (no item numbers), which are decorative textile covers intended to slip over garbage cans. The first style, “Happy Holidays”, depicts a red-nosed reindeer beneath the words “Happy Holidays.” The second style, “Party Time”, depicts falling balloons, streamers and stars surrounding the words “Party Time!” The third style, “Happy Halloween”, depicts a black cat, bats, a witch hat and the words “Happy Halloween” above a lighted jack-o’-lantern. The fourth style, “Trouser”, depicts a pair of denim pants. The fifth style, “Recycle Dog”, depicts a dog scratching itself and the phrase “I’m Itchin’ to Recycle.” The sixth style, “Cameo”, depicts a pair of military-style camouflage pants. The applicable subheading for the “Happy Holidays” Garbage Can Cover 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 “Party Time!” Garbage Can Cover will be 9505.90.4000, HTSUS, which provides for “Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof.” The rate of duty will be Free. The applicable subheading for the “Happy Halloween” Garbage Can Cover 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.” The rate of duty will be Free. The applicable subheading for the “Trouser” Garbage Can Cover, “Recycle Dog” Garbage Can Cover and the “Cameo” Garbage Can Cover will be 6307.90.9889, HTSUS, which provides for "Other made up textiles articles, other.” The rate of duty will be 7% 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division