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NY I89644

January 2, 2003

CLA-2-95:RR:NC:SP:225 I89644


TARIFF NO.: 9505.10.2500

Ms. Betty Powell
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of static cling window decorations from Taiwan.

Dear Ms. Powell:

In your letter dated December 6, 2002, you requested a tariff classification ruling.

You submitted five samples of color posters that measure approximately 17 inches in height and 12 inches in width and are intended as window decorations for the holiday season. The posters are made of a plastic-like substance and, when peeled from their paper backing, adhere via static cling to a window. Item #80980250-003, Frosted Windows, depicts a printed snowman surrounded by snowflakes, stars, and the words “Ho! Ho! Ho!”, “Happy Holidays” and “Merry Christmas.” Item #80981350-301, Cute Animals, depicts printed bunnies ice skating, a bunny decorating a fawn with colored lights, a bear, raccoon, and mouse playing with hanging tree ornaments, a polar bear wearing a Santa hat with a sack of toys, a fox opening a mailbox decorated with holly leaves and holly berries, and assorted other animals caroling and carrying presents. Item #80981350-302, Cute Santas, depicts 6 Santa Claus’s dancing, jumping and carrying presents, candy canes and small fir trees, Santa Claus ice skating with Mrs. Claus, and a reindeer with hanging tree ornaments on its antlers. Item #80981350-201, Under the Tree, depicts a printed Santa Claus, a rocking horse with the words “Don’t peek ‘til Christmas!”, a drum, a teddy bear holding a gold star next to a tag with the words “From Santa”, and a train with a fir tree topped by a gold star in one of the cars. Item #80981350-203, Christmas Sweets, depicts various treats such as a green cupcake decorated with holly leaves and holly berries, a cookie in the shape of a decorated fir tree, a candy cane, gum drops, a ginger bread man and woman, etc.

The applicable subheading for Item #80980250-003, Frosted Windows, Item #80981350-301, Cute Animals, Item #80981350-302, Cute Santas, Item #80981350-201, Under the Tree, Item #80981350-203, Christmas Sweets, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be free.

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 Alice Wong at 646-733-3026.


Robert B. Swierupski

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