CBP Ruling J83746 — The tariff classification of static cling window decorations from Taiwan.

Tariff classification

Headings: 9505, 4911

Product description

You submitted five samples of color sheets 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 #887570-001, Scooby-Doo Valentine Hearts, depicts four printed pictures of Scooby-Doo (resting on the lawn, wearing butterfly wings, posing with his two female friends, and holding a flower). Item #887570-002, Scooby-Doo Best Friends, depicts four printed pictures of Scooby-Doo (driving a car, posing with a butterfly perched on his nose, doing the tango, and being hugged by a female friend). These two Scooby-Doo items are generic and can be displayed any time of year. Item #887560-902, Winnie Will You Be Mine, depicts Tigger holding a pink heart inscribed “to Tigger” and the date Feb 14, Piglet wearing a heart inscribed “My Valentine”, Eeyore wearing a heart inscribed “U R Luv’d” and being hugged by Piglet, Pooh, and Tigger, and Winnie the Pooh constructing a cut-out heart. Item #88756000-201, Winnie Happy Valentine’s Day, depicts various characters associated with the Winnie the Pooh story engaged in various activities such as Winnie the Pooh hiding hearts behind his back and approaching the sleeping Tigger, Tigger and Piglet approaching Winnie the Pooh and handing him a bouquet of violets and hearts (one heart is inscribed “from Tigger”), Eeyore concealing hearts behind his back, and Winnie the Pooh and Piglit exchanging hearts and a gift. Item #887530-904, Looney Tunes Hugs & Kisses, depicts Tweety Bird in a cupid pose aiming his arrows at two couples: Bugs Bunny and a female bunny embracing in front of a heart, and the Tasmanian Devil decorated with lipstick kisses (and concealing a bouquet of roses behind his back), gazing at a female Tasmanian Devil inside a heart with flowers.

CBP rationale

a pink heart inscribed “to Tigger” and the date Feb 14, Piglet wearing a heart inscribed “My Valentine”, Eeyore wearing a heart inscribed “U R Luv’d” and being hugged by Piglet, Pooh, and Tigger, and Winnie the Pooh constructing a cut-out heart. Item #88756000-201, Winnie Happy Valentine’s Day, depicts various characters associated with the Winnie the Pooh story engaged in various activities such as Winnie the Pooh hiding hearts behind his back and approaching the sleeping Tigger, Tigger and Piglet approaching Winnie the Pooh and handing him a bouquet of violets and hearts (one heart is inscribed “from Tigger”), Eeyore concealing hearts behind his back, and Winnie the Pooh and Piglit exchanging hearts and a gift. Item #887530-904, Looney Tunes Hugs & Kisses, depicts Tweety Bird in a cupid pose aiming his arrows at two couples: Bugs Bunny and a female bunny embracing in front of a heart, and the Tasmanian Devil decorated with lipstick kisses (and concealing a bouquet of roses behind his back), gazing at a female Tasmanian Devil inside a heart with flowers. The applicable subheading for Item #887570-001, Scooby-Doo Valentine Hearts, and Item #887570-002, Scooby-Doo Best Friends, 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 #887560-902, Winnie Will You Be Mine, Item #88756000-201, Winnie Happy Valentine’s Day, and Item #887530-904, Looney Tunes Hugs & Kisses, will be 9505.90.6000, 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 retained for training purposes.

Full text

NY J83746 April 25, 2003 CLA-2-95:RR:NC:SP:225 J83746 CATEGORY: Classification TARIFF NO.: 4911.91.4040; 9505.90.6000 Mr. Gary Rosencrans Paper Magic Group 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of static cling window decorations from Taiwan. Dear Mr. Rosencrans: In your letter dated April 14, 2003, you requested a tariff classification ruling. You submitted five samples of color sheets 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 #887570-001, Scooby-Doo Valentine Hearts, depicts four printed pictures of Scooby-Doo (resting on the lawn, wearing butterfly wings, posing with his two female friends, and holding a flower). Item #887570-002, Scooby-Doo Best Friends, depicts four printed pictures of Scooby-Doo (driving a car, posing with a butterfly perched on his nose, doing the tango, and being hugged by a female friend). These two Scooby-Doo items are generic and can be displayed any time of year. Item #887560-902, Winnie Will You Be Mine, depicts Tigger holding a pink heart inscribed “to Tigger” and the date Feb 14, Piglet wearing a heart inscribed “My Valentine”, Eeyore wearing a heart inscribed “U R Luv’d” and being hugged by Piglet, Pooh, and Tigger, and Winnie the Pooh constructing a cut-out heart. Item #88756000-201, Winnie Happy Valentine’s Day, depicts various characters associated with the Winnie the Pooh story engaged in various activities such as Winnie the Pooh hiding hearts behind his back and approaching the sleeping Tigger, Tigger and Piglet approaching Winnie the Pooh and handing him a bouquet of violets and hearts (one heart is inscribed “from Tigger”), Eeyore concealing hearts behind his back, and Winnie the Pooh and Piglit exchanging hearts and a gift. Item #887530-904, Looney Tunes Hugs & Kisses, depicts Tweety Bird in a cupid pose aiming his arrows at two couples: Bugs Bunny and a female bunny embracing in front of a heart, and the Tasmanian Devil decorated with lipstick kisses (and concealing a bouquet of roses behind his back), gazing at a female Tasmanian Devil inside a heart with flowers. The applicable subheading for Item #887570-001, Scooby-Doo Valentine Hearts, and Item #887570-002, Scooby-Doo Best Friends, 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 #887560-902, Winnie Will You Be Mine, Item #88756000-201, Winnie Happy Valentine’s Day, and Item #887530-904, Looney Tunes Hugs & Kisses, will be 9505.90.6000, 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 retained for training purposes. 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, National Commodity Specialist Division

View original on CBP CROSS →