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NY K80498

November 18, 2003
CLA-2-95:RR:NC:SP:225 K80498


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 80980600-401, Country Wreath, depicts a wreath decorated with sprigs of holly berries and a ribbon with a gold star. The wreath is outlined by an angel, gold stars, red hearts, mittens with blue stars, and a snowman wearing a green scarf and a top hat decorated with a gold star. Item number 80980150-401, Angel Celebration, depicts five African-American angels in various poses such as playing musical instruments, holding a wreath, etc. Item number 80981200-402, Holiday Ornaments, depicts nine hanging Christmas ornaments decorated with animals (rabbits, bears, mice, raccoons, and a bird) exchanging gifts, ice skating, etc. Three of the ornaments are decorated on top with bows, and one ornament is decorated on top with holly leaves and holly berries. Item number 80981200-403, Santa and Snowfriend, depicts five scenes of Santa Claus and a snowman caroling, skating, reading a scroll, exchanging a wrapped gift, and peering out of a wreath. Item number 80981200-404, Nostalgic Bears, depicts various bears including a female bear dressed in a pink dress, pink shawl, and a purple bonnet decorated with holly leaves and holly berries. The bear is carrying a wrapped gift. Also depicted, a male bear dressed in a top hat decorated with holly leaves and holly berries and holding a wreath, a bear hanging a Christmas stocking, three little bears posing in front of a snowman that is wearing a top hat decorated with holly leaves and holly berries, and a bear that is dressed in a Santa Claus outfit and carrying a sack filled with toys and a miniature decorated tree.

The applicable subheading for item number 80980150-401, Angel Celebration, 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 80980600-401, Country Wreath, item number 80981200-402, Holiday Ornaments, item number 80981200-403, Santa and Snowfriend, and item number 80981200-404, Nostalgic Bears, 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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