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NY N009532

April 23, 2007



TARIFF NO.: 3926.40.0000

Mr. Troy Crago
Atico International USA Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a wall plaque from China

Dear Mr. Crago:

In your letter dated April 10, 2007, you requested a tariff classification ruling.

The product pictured in the enclosed illustration is a decorative wall plaque identified as item A084IA00013. It is molded of polyvinyl chloride (PVC) plastic and enhanced with glitter. The plaque is molded and colored with designs of the masks of tragedy and comedy, beads, coins, and the words “Happy Mardi Gras.”

You ask whether the product is classifiable in heading 9505 of the Harmonized Tariff Schedule of the United States (HTSUS) as a festive article. Mardi Gras is not a recognized festive holiday celebrated throughout the United States, but is a local event. Hence, it is not a recognized festive holiday for Customs purposes. Therefore, the Mardi Gras plaque is not classifiable as a festive article in Chapter 95 of the tariff.

The applicable subheading for the Mardi Gras wall plaque will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plasticsstatuettes 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/.

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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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