The tariff classification of a "2-Sided Wooden Holiday Decoration", item # A079FA02945, from China

N044369 December 3, 2008 CLA-2-95:OT:RR:E:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a “2-Sided Wooden Holiday Decoration”, item # A079FA02945, from China Dear Mr. Crago: In your letter dated November 13, 2008, you requested a tariff classification ruling. The “2-Sided Wooden Holiday Decoration” consists of a wooden household reversible decoration that measures approximately 24” in height x 9” in width x 3-1/2” in thickness. The front side of the decoration depicts three stacked jack-o’-lanterns, with the bottom jack-o’-lantern decorated with a black cat and a ghost. The reverse side of the decoration depicts a snowman attired in a red and green beanie with three tiny holly leaves and holly berries and a red and green scarf. The lower end of the snowman’s body is decorated with a smaller snowman, a wrapped present, a decorated Christmas tree and a sign with the words, “Let It Snow.” During the Halloween holiday, the front side depicting the stacked jack-o’-lanterns will be displayed and during the Christmas holiday the decoration will be reversed so that the snowman side will be displayed. Although considered a festive article, the “2-Sided Wooden Holiday Decoration” is comprised of two sides that are classifiable under two different festive tariff numbers. The front side depicting the stacked jack-o’-lanterns is classifiable under tariff number 9505.90.6000, HTSUS, and the back side depicting the snowman with a decorated Christmas tree is classifiable under tariff number 9505.10.2500, HTSUS. Since neither tariff number describes the article more specifically than the other tariff number and neither side imparts the essential character of the article, GRI 3(a) and GRI 3(b) are not applicable. When goods cannot be classified by reference to GRI 3(a) or GRI 3(b), GRI 3(c) is then applied and the item will be classified under the tariff number that occurs last between the competing tariff numbers that merit equal consideration (9505.90.6000 and 9505.10.2500). Consequently, the “2-Sided Wooden Holiday Decoration” will be classified under tariff number 9505.90.6000, HTSUS. The applicable subheading for the “2-Sided Wooden Holiday Decoration” 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. You have also inquired regarding the tariff classification of the snowman side of the “2-Sided Wooden Holiday Decoration” without the decorated Christmas tree, which you may import as a “Plain Snowman.” We are unable to issue a ruling on this design without a sample. Should you still wish a ruling on this design, please submit a sample of the “Plain Snowman” along with your ruling resubmission.   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