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NY K80440




November 13, 2003

CLA-2-95:RR:NC:SP:225 K80440

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Dennis Shostak
The Paper Magic Group, Inc.
100 North Sixth Street, Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of static cling window decorative assortments from Taiwan.

Dear Mr. Shostak:

In your letter dated October 23, 2003, you requested a tariff classification ruling.

You submitted three samples and photographs 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 #6201600, “Easter Cling Assortment”, is an assortment of four colored sheets: “Easter Characters” (a bunny surrounded by decorated eggs, a chick, butterflies, etc.); “Bunny Fun” (2 female bunnies wearing bonnets interacting with 2 male bunnies, chicks and decorated eggs); “Eggstra Colors” (assorted decorated eggs); and “Silly Easter Characters” (3 bunnies, 1 lamb, and 1 chick playing with 2 decorated eggs beneath the words “Happy Easter”).

Item #6200020, “St. Patrick’s Day Cling Assortment”, is an assortment of four colored sheets: “Leprechaun” (a leprechaun beneath a rainbow and a pot of gold, surrounded by shamrocks and the words “Happy St. Patrick’s Day”); “Shamrocks” (assorted shamrocks of various sizes and shades of green that are imprinted with the words “Happy St. Patrick’s Day” etc.); “Irish Eyes are Smiling” (3 leprechauns celebrating around a pot of gold and surrounded by shamrocks); and “Kiss Me I’m Irish” (the words “Kiss Me I’m Irish” surrounded by a rainbow with a pot of gold and shamrocks, including one that has the words “Happy St. Patrick’s Day”).

Item #6200150, “Easter Egg Cling Assortment”, is an assortment of four colored sheets: “Happy Easter Egg” (a decorated egg imprinted with the words “Happy Easter”); “Easter Bunny’s Eggs” (a decorated egg depicting a bunny hugging a decorated egg and surrounded by assorted decorated eggs); “Egg Shaped Basket” (an egg-shaped basket filled with a bunny and decorated eggs); and “Eggs and Bunnies” (a decorated egg depicting images of bunnies, chicks, butterflies and smaller decorated eggs).

Based upon the use of these items as decorations in celebration of, and for entertainment on, a holiday (Easter), the general physical characteristics of the items, the expectations of the purchaser, the channels of trade, the environment of sale (manner of advertisement and display), and the reasonable probability that these items would be removed after the holiday is over, all suggests that the items are classifiable as festive articles under heading 9505 of the Harmonized Tariff Schedule.

The applicable subheading for Item #6201600, “Easter Cling Assortment”, Item #6200020, “St. Patrick’s Day Cling Assortment”, and Item #6200150, “Easter Egg Cling Assortment”, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), 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.

Your samples are being returned as requested.

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,

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