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NY K80497

November 18, 2003
CLA-2-95:RR:NC:SP:225 K80497


TARIFF NO.: 4911.91.4040; 9505.10.2500

Mr. Frank Carroll
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

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

Dear Mr. Carroll:

In your letter dated October 15, 2003, and received on November 6, 2003, you requested a tariff classification ruling.

You submitted samples of window cling assortments 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 number 80980000-401, Snow Flake Lace, depicts twelve snowflakes of various sizes and shapes. Item number 80980000-402, Festive Ornaments, depicts twelve ornaments of various sizes and shapes with loops for hanging on a tree. Item number 80980000-403, Snow Business, depicts five snowmen partaking in various activities (dancing, sledding, making snowballs etc.) The snowmen are attired in wool caps, scarfs and gloves in various combinations of green and red. Item number 80980000-404, Seasons Greetings Wreath, depicts a wreath of various foliage including holly leaves and holly berries above a ribbon imprinted with the words “Season’s Greetings.” Item number 80980000-405, Song of Angels, depicts five angels, four of which have holly leaves and holly berries in their hair. Three angels are playing musical instruments, one is reading a book, and one is holding a wreath of holly leaves and holly berries.

The applicable subheading for item number 80980000-401, Snow Flake Lace, and item number 80980000-403, Snow Business, will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed pictures, designs and photographs. The rate of duty will be 0.3 percent ad valorem.

The applicable subheading for item number 80980000-402, Festive Ornaments, item number 80980000-404, Seasons Greetings Wreath, and item number 80980000-405, Song of Angels, will be 9505.10.2500, HTS, 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: 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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