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NY N009059

April 20, 2007



TARIFF NO.: 6304.91.0040; 3926.40.0000

Maria Johnson
11906 Tech Center CT
Poway, CA 92064

RE: The tariff classification of wall hangings and a plastic plaque and plastic sign from Hong Kong

Dear Ms. Johnson:

In your letter dated March 22, 2007 you requested a tariff classification ruling.

The submitted samples, Styles 80087, 80088, 80090 referred to as “Halloween Banners”, are textile wall hangings. You will also import Styles 80086 and 80131(wall hangings), Style 80025 and Style 80022. Photos of those items were submitted with your request. All of the wall hangings are made from knit polyester printed fabric. Four styles are printed with various pirate designs while style 80090 is printed with a Spiderman design. The top portion of the wall hangings are sewn to create a pocket and a plastic dowel is inserted in the pocket. A piece of cord is affixed to the dowel used to hang the items from a wall. Styles 80087 and 80088 measure approximately 22.5 x 45 inches and style 80090 measures approximately 23 x 50 inches.

Style 80022, described as a "Halloween Door Wreath", is a wall hanging made of molded plastics. The wall hanging is a decorative plaque in the shape of a ship's wheel with a superimposed skull and crossed daggers.

Style 80025 is identified as a "Halloween Wall Hanging Sign." It consists of the warning sign "Pirates Ye Be Warned" suspended by rope from a miniature version of the ship's wheel with superimposed skull and crossed daggers. The sign is in the shape of wooden planks and the warning words are not printed but are molded in at the time of manufacture to resemble carving.

The applicable subheading for the textile wall hangings will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted... of man-made fibers. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for styles 80022 and 80025 will be 3926.40.0000, HTSUS, which provides for other articles of plastics...statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

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/.

The wall hangings fall within textile category 666. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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 John Hansen at 646-733-3043.


Robert B. Swierupski

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