The tariff classification of glow curtains from China.

N039808 October 3, 2008 CLA-2-95:OT:RR:E:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Trudi Van Heuveln Impact Innovations, Inc. 223 SE 1st Avenue Clara City, MN 56222 RE: The tariff classification of glow curtains from China. Dear Ms. Van Heuveln: In your letter dated September 27, 2008, you requested a tariff classification ruling. The submitted photographs depict two styles of glow curtains identified as a Spider Web Glow Curtain and a Bat Cave Glow Curtain (no item numbers). The Spider Web Glow Curtain consists of a lightweight translucent black polyester curtain that measures approximately 48” in height x 36” across and is decorated with garish green images of two large spiders on spider webs. The spiders and spider webs are printed with glow ink, which allows the scary imagery to glow-in-the dark. The curtain has a split in its center, and grommets in the two top corners, so that the curtain can be tacked over a doorway frame while still allowing a person to walk through the center opening of the curtain and through the door. The Bat Cave Glow Curtain is constructed exactly the same as the Spider Web Glow Curtain except instead of spiders on spider webs it depicts bats hanging upside down from rock-like projections and bats flying through the air, alongside a large spider’s web. Although referred to as “curtains”, these are not standard curtains, but temporary novelty “curtains” designed for one-time use at Halloween as a decorative article to help create a scary environment for the Halloween holiday, and then taken down once the holiday is over. The applicable subheading for the Spider Web Glow Curtain and the Bat Cave Glow Curtain (no item numbers) will be 9505.90.6000, 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 National Commodity Specialist Division