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NY L80905

November 29, 2004

CLA-2-95:RR:NC:SP:225 L80905


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 80981330-501, Santas, depicts four Santas dressed in the traditional red and white suit and hat. One Santa is sitting in the sleigh with a bag of gifts, another Santa is standing holding a Christmas present in his hands. The third Santa is walking with a bag of gifts on his back and the fourth Santa is reading the Christmas list.

Item number 80981330-502, Bears, depicts five bears dressed in red and white clothing with gold trim. The first bear wears a red dress with a white collar trimmed with gold. She is also wearing gold slippers. The second bear wears a red and gold tie. The third bear is wearing a Santa type hat and a vest. The hat and vest are trimmed with gold. The fourth bear is wearing a red and white skirt and sweater trimmed with gold. The fifth bear is wearing a red sweater trimmed with gold and a decorated Christmas tree in the front.

The applicable subheading for Item number 80981330-502, Bears 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 80981330-501, Santas, 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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