The tariff classification of Spooky Scenes Lampshade Cover (item #6539111), Spooky Scenes Sofa Cover (item #6539114), and Spooky Scenes Wall Border (item #6539112) from China

N009307 April 17, 2007 CLA-2-95:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 3920.10.0000 Ms. Janet Freese The Paper Magic Group 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of Spooky Scenes Lampshade Cover (item #6539111), Spooky Scenes Sofa Cover (item #6539114), and Spooky Scenes Wall Border (item #6539112) from China Dear Ms. Freese: In your letter dated March 27, 2007, you requested a tariff classification ruling. Although referred to as a “lampshade”, The Spooky Scenes Lampshade Cover (item #6539111) is not a functional lampshade designed to block light, but a decorative flimsy plastic translucent sheet intended for one-time use that is imprinted with skulls that have defined facial features that include smiles and bright red beady eyes. The decorative sheet can be used for numerous decorative purposes, including being trimmed by the user to wrap around lamps ranging in sizes up to 10” in diameter and 10” in height so that the light from the lamp illuminates the scary skulls to create a scary home environment during the Halloween holiday. Although referred to as a “sofa cover”, the Spooky Scenes Sofa Cover (item #6539114) is not a functional sofa cover but a flimsy plastic sheet that is intended for one-time use and is imprinted with a skeleton lying in a chest of spikes pierced through its skull and eye. The decorative sheet can be used for numerous decorative purposes including being placed over a sofa ranging in size from 74” in length to 96” in length to create a scary home environment for the Halloween holiday. The Spooky Scenes Wall Border (item #6539112) is a rectangular polyethylene sheet printed with a generic repetitive brick pattern, which is not limited to use for the Halloween holiday. The applicable subheading for the Spooky Scenes Lampshade Cover (item #6539111), and the Spooky Scenes Sofa Cover (item #6539114) 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. The applicable subheading for the Spooky Scenes Wall Border (item #6539112) will be 3920.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of polymers of ethylene. The rate of duty will be 4.2 percent ad valorem. 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, National Commodity Specialist Division