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NY N024375




March 12, 2008

CLA-2-95:OT:RR:NC:N2:225

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Tammie Oliver
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051

RE: The tariff classification of a Halloween Welcome Plaque (no item #), from China

Dear Ms. Oliver

In your letter dated March 5, 2008, you requested a tariff classification ruling.

The Halloween Welcome Plaque measures approximately 14” in height x 16” in width x 11/2” in thickness and is primarily made of medium density fiberboard (MDF). The item consists of three jack-o’-lanterns, all of which include a stem and a leaf(s) attached at the top and two of the jack-o’-lanterns have wire vine sticking out of their tops. The three jack-o’-lanterns are attached to a wooden fence which also includes a wire hanger. Attached to the wire hanger at its top is a small raffia bow. Also, attached to the wire hanger is a cutout of a bat shape made of MDF and is painted black. The cutout bat has “Welcome” written across its wingspan.

The Halloween Welcome Plaque includes recognizable Halloween motifs, such as the jack-o’-lanterns and the cutout bat and is of a purely decorative nature. The item will be hung on the outside or inside of the home to help create a spooky atmosphere during the Halloween holiday.

The applicable subheading for a Halloween Welcome Plaque (no item #), 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 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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