CLA-2-95:OT:RR:NC:N4:425
Ms. Kim Benedetto
Seasons USA, Inc.
3434 Heather Lane
Wantagh, NY 11793
RE: The tariff classification of window clings from China.
Dear Ms. Benedetto:
In your letter dated March 20, 2015, you requested a tariff classification ruling.
You submitted an assortment of three styles of Disney Window Clings, identified as item number 51022. The first design depicts Mickey Mouse dressed as a vampire and Pluto dressed as a skeleton, and surrounded by smaller images of bats, spider webs and jack-o’-lanterns. The second design depicts Minnie Mouse dressed as a witch and Daisy Duck carrying a jack-o’-lantern treat bag full of candy, and surrounded by smaller images of witch hats and a black cat. The third design depicts Donald Duck dressed as a devil and Goofy dressed as Frankenstein with a smaller image of a jack-o’-lantern. The printed PVC window clings are marketed for Halloween and adhere to smooth, flat surfaces, such as glass windows, without the need for adhesives and are removable for reuse the following year.
The applicable subheading for style number 51022 will be 9505.90.6000, 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: 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division