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NY R04944

September 29, 2006

CLA-2-95:RR:E:NC:SP:225 R04944


TARIFF NO. 9505.90.6000; 3926.40.0000

Ms. Una Gauthier
Barthco International, Inc.
2200 Broening Highway, Suite 200
Baltimore, MD 21224

RE: The tariff classification of plastic Easter decorations and plastic ornamental articles from China.

Dear Ms. Gauthier:

In your letter dated September 22, 2006, on behalf of your client CVS/Pharmacy, you requested a tariff classification ruling.

You have submitted photographs depicting the Springtime Jelz Easter assortment that is identified as CVS item number 400640. This assortment includes six styles of gel clings made of thermoplastic polymer. They are fashioned for decorating windows, lockers and refrigerators.

The first style is flowers in a pot with blades of grass. The second style is a rabbit with carrots and carrot tops. The third style is a basket with eggs. The fourth style is a rabbit, sun, eggs and grass. The fifth style is a decorated Easter egg. The sixth is an Easter bunny with letters that spell Happy Easter.

The flowers in a pot with blades of grass and the rabbit with carrots and carrot tops are not considered to be symbols used as decorations for the Easter holiday. They will be classified as decorative articles of plastic in Chapter 39.

The applicable subheading for the flowers in a pot with blades of grass and the rabbit with carrots and carrot tops will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the remaining four assorted styles mentioned above will be 9505.90.6000, HTSUS, 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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