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NY K80499




November 18, 2003
CLA-2-95:RR:NC:SP:225 K80499

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.91.4040; 9505.10.2500

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 80981040-402, Happy Holidays, depicts eight snowflakes and ten pinwheel designs under the words “Happy Holidays.” Item number 80985280-301, Cat in the Hat with Fish, depicts a full-bodied Cat in the Hat, a head-shot of the Cat in the Hat, a fish in a fish bowl, and a full bodied “Thing 1” and “Thing 2.” Item number 80985280-302, Cat in the Hat with Kids, depicts a strolling Cat in the Hat, The Cat in the Hat sitting with two children, the Cat in the Hat standing, and the sitting “Thing 1” and “Thing 2.” Item number 80984900-401, Santa Scooby, depicts Scooby Doo wearing a Santa Claus hat and carrying a sack filled with Scooby Doos; Scooby Doo carrying a gift wrapped dog bone; Scooby Doo wearing a Santa Claus hat with a decorated wreath around his neck; and Scooby Doo wearing a Santa Claus hat while carrying a sack filled with toys and placing gifts under a decorated tree. Item number 80984900-402, A Very Scooby Christmas, depicts Scooby Doo wearing a Santa Claus hat and springing from a gift box of toys; Scooby Doo wearing a Santa Claus hat; Scooby Doo wearing deer antlers and hanging ornaments around his neck. Scooby Doo waving mistletoe above his head with two humans running away from him; and Scooby Doo wearing a Santa Claus hat and emerging from inside an open gift box decorated with hanging ornaments.

The applicable subheading for Item number 80985280-301, Cat in the Hat with Fish, and Item number 80985280-302, Cat in the Hat with Kids, 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 80981040, Happy Holidays, Item number 80984900-401, Santa Scooby, and Item number 80984900-402, A Very Scooby Christmas, 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,

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