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NY N004307




December 15, 2006

CLA-2-95: RR: N2: 225

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Yolanda S. Massey
Michaels Stores Procurement Company, Inc. 8000 Bent Branch Drive
Irving, TX 75063

RE: The tariff classification of decorative festive articles from China.

Dear Ms. Massey:

In your letter dated December 7, 2006, you requested a tariff classification ruling.

You submitted the following samples:

Item 8398, Bloody Gauze Halloween Décor, is a fabric cloth of tattered gauze that measures approximately 28” in width x 118” in length and is decorated with fake bloodstains. The cloth has holes and tears that suggest a scary torn curtain. The cloth is purely decorative and is designed to hang from a doorway, a window, or a ceiling to help create an eerie home environment for the Halloween holiday. The article will be packaged in a polybag with an illustrated cardboard insert.

Item 90110, Freaky Fabric Halloween Décor, is a dirty white fabric cloth that measures approximately 28” in width x 114” in length. The cloth has holes and tears that suggest a scary torn curtain. The cloth is purely decorative and is designed to hang from a doorway, a window, or a ceiling to help create an eerie home environment for the Halloween holiday. The article will be packaged on an illustrated cardboard header card.

The applicable subheading for item 8398, Bloody Gauze Halloween Decor, and item 90110, Freaky Fabric Halloween Décor, 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 Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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