CLA-2-95:RR:NC:SP:225 K80495
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 October 15, 2003, and received on November 6, 2003, 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 window decorations pre-cut around the edges for easy removal. Static cling causes the pictures to adhere to a glass window. Item number 80980000-406, Snow Bears, depicts eight white bears opening presents and playing with holly leaves and berries, ornament bulbs, a miniature evergreen tree, etc. Three bears are dressed in red scarves, two bears are dressed in red and green scarves, and one bear is dressed in a red and yellow scarf. Item number 80980000-407, Hello Santa, depicts a waving Santa Claus standing in the snow by a sleigh full of wrapped presents and a miniature decorated evergreen tree. On the front of the sleigh is a decorated wreath. Item number 80980000-408, Snow Globes, depicts nine globes against a background of snowflakes and the words “Let it Snow.” Two globes are filled with a snowman standing in the snow between two evergreen trees. The snowman is dressed in a black top hat decorated with holly leaves and holly berries and a red scarf. Two globes are filled with a toy rocking horse with wrapped presents, a teddy bear, and a nutcracker figure at its feet. Two globes are filled with a fawn standing next to a decorated evergreen tree. One globe has Santa Claus standing between a sign marked “North Pole” and a bag of wrapped presents. One globe has Santa Claus loading a sleigh with toys. The final globe has two penguins riding a sled, with one penguin wearing a red and green scarf and a multi-colored wool hat with a star at its end. Item number 80980250-403, Frosted Window, depicts a snowman surrounded by six snowflakes and four stars. Item number 80980250-404, Simple Snowflake, depicts eleven snowflakes of various sizes and shapes.
The applicable subheading for Item number 80980250-403, Frosted Window, and Item number 80980250-404, Simple Snowflake 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 0.3 percent ad valorem.
The applicable subheading for Item number 80980000-406, Snow Bears, Item number 80980000-407, Hello Santa, and Item number 80980000-408, Snow Globes, will be 9505.10.2500, HTS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles 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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division