CLA-2-95 OT:RR:NC:N4:425
Ms. Mary Ackerland-Bell
Walgreen Co.
304 Wilmot Road
MS #3291
Deerfield, IL 60015
RE: The tariff classification of Door Hanger Characters from China.
Dear Ms. Ackerland-Bell:
In your letter dated May 26, 2009 you requested a tariff classification ruling.
You have submitted samples of three styles of holiday door knob decorations, item number 839822. These styles include a snowman, a reindeer and a penguin. You have indicated that each item is constructed of ninety percent polyester and ten percent plastic. The head, arms and headgear of each item is constructed of stuffed polyester fabric while a fabric covered plastic coil serves as each figure’s torso. Stuffed textile feet and a small decorative bell are attached to the bottom of the coil. The door hangers will be used to decorate the home for the Christmas holiday.
The first sample is a snowman dressed in a red, green white and brown muffler. His head is adorned with a black top hat decorated with a sprig of pine and holly berries tucked into a brown hatband. The snowman has a carrot nose, pink cheeks and black plastic eyes.
The second sample is a reindeer with black plastic eyes and a flat black nose. He is wearing a red, green, black and beige striped scarf. He is wearing a red headband decorated with a sprig of holly berries and pine.
The third sample is a penguin with black plastic eyes, rosy cheeks and an orange bill. He is clad in a red, white and green scarf and a green top hat with a sprig of pine and holly berries tucked into a red hatband.
The applicable subheading for the Door Hanger Characters will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: 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 Wayne Kessler at (646) 733-3026.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division