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NY J83725

April 25, 2003

CLA-2-95:RR:NC:SP:225 J83725


TARIFF NO.: 9505.90.6000

Mr. Gary Rosencrans
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

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

Dear Mr. Rosencrans:

In your letter dated April 14, 2003, you requested a tariff classification ruling.

You submitted four samples of color sheets that measure approximately 17 inches in height and 12 inches in width and have pop-out window decorations pre-cut around the edges for easy removal. Static cling causes the pictures to adhere to a glass window. Item #88710000-403, Valentine Floral w/Foil Accents, depicts seven hearts of various sizes and colors and one floral display. The hearts are decorated with flowers and flower petals. The floral display includes pink flowers, violets, and red ribbons set against a reflective red background. Item #88710000-404, Valentine Bears w/Hearts, depicts six teddy bears colored in various shades of brown and in various poses holding or cuddling pink and/or red hearts. The hearts have various patterns, such as checkerboard, stripes, or dots. Item #88710000-401, Variety Sized Hearts Tri-Color, depicts five purple hearts, ten red hearts, and five silver hearts of various sizes. Item #88710000-402, Hearts & Cupids Tri-Color Foil, depicts one purple scroll with the words “Happy Valentine’s Day”, 6 red hearts (two are inscribed with the words “Kiss Me” and “Be Mine”), one silver heart inscribed with the words “I’m Yours”, one silver heart with an arrow through it, and a double heart (one silver, one white). The silver heart is inscribed with the words “Love You.”

Based upon the use of these items as decorations in celebration of, and for entertainment on, a holiday (Valentine’s Day), the general physical characteristics of the items, the expectations of the purchaser, the channels of trade, the environment of sale (manner of advertisement and display), and the reasonable probability that these items would be removed from display after the holiday is over, all suggests that the items are classifiable as festive articles under heading 9505 of the Harmonized Tariff Schedule.

Your samples are being retained for training purposes.

The applicable subheading for Item #88710000-403, Valentine Floral w/Foil Accents, Item #88710000-404, Valentine Bears w/Hearts, Item #88710000-401, Variety Sized Hearts Tri-Color, and Item #88710000-402, Hearts & Cupids Tri-Color Foil, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), 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.

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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