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NY L80904

November 29, 2004

CLA-2-95:RR:NC:SP:225 L80904


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 November 5, 2004, and received on November 17, 2004, 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, printed plastic window decorations pre-cut around the edges for easy removal. Static cling causes the pictures to adhere to a glass window.

Item number 80980000-501, Holiday Wreath, depicts a green wreath decorated with holly leaves and berries and a green and red ribbon bow. Five assorted small swags are decorated with holly leaves and berries and a red ribbon bow.

Item number 80980000-502, Poinsettias, depicts a green swag decorated with poinsettia flowers and pine cones. Four smaller swags of different sizes are decorated with poinsettia flowers. Two of the swags include holly leaves and berries and one has a red ribbon bow.

Item number 80980430-501, Cute Snowmen, depicts eight snowmen standing in the snow against a background of snowflakes and a star. The first snowman is wearing a green and white hat and a red and green plaid scarf. Wood sticks represent his arms. A red bird is perched on top of his head, another is perched on his arm and one is on the ground. The second snowman is wearing a green and white hat with a red, green and white striped scarf. A colorful stocking hangs on each wooden arm. The third scene depicts three caroling snowmen, two of them are holding song books. They are dressed in hats, scarves and mittens. A sprig of holly leaves and berries is on the ground and in the hatband of one of the snowmen. Two snowmen wearing hats and mittens are standing beside a decorated Christmas tree with a star on the top. The Christmas tree is covered with snow. The last snowman is wearing a red and white hat with mittens. He is holding a string of Christmas lights. A green wreath decorated with holly berries is placed nearby the snowman.

Item number 80980530-501, Country Wreath, depicts a twig wreath decorated with a green ribbon bow and red berries with green twigs. A variety of patchwork designs include an angel with wings and a halo, four stars, one snowman dressed in a top hat and coat and mittens.

Item number 80980530-502, Santa and Sleigh, depicts five Santas dressed in the traditional red and white suit with the red and white hat with black boots. One Santa is holding a decorated green wreath, one Santa is carrying a bag of gifts, one Santa is standing near a decorated Christmas tree, one Santa is standing alone and the last Santa is seated in the sleigh with a bag of gifts.

The applicable subheading for Item number 80980530-501, Country Wreath 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 free.

      The applicable subheading for Item number Item number 80980000-501, Holiday Wreath, Item number 80980000-502, Poinsettias, Item number 80980430-501, Cute snowmen and 80980530-502, Santa and Sleigh, will be 9505.10.2500, HTS, which provides forArticles 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
National Commodity
Specialist Division

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