The tariff classification of decorative articles from China.

N150938 March 15, 2011 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 3926.40.0000 Ms. Alice Liu Atico International, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of decorative articles from China. Dear Ms. Liu: In your letter dated February 18, 2011, you requested a tariff classification ruling. You submitted samples and photographs of item No. A079JA01952, which is identified as a graveyard fence Halloween decoration.  Each package contains two mock fence segments that are designed to be staked into the ground as part of a themed display.  Although the decorations are roughly in the shape of fence segments, you indicate that the product is not intended to be used as a garden border.  Each package contains only two pieces, so it does not have any practical application as a garden border.  Each segment measures approximately 24 inches in length by 12 ¼ inches in height and incorporates two stakes so that it may be secured in the ground to serve as part of a seasonal decorative display.  Item A079JA01952 is available in two designs.  The skull design is molded to incorporate four skulls, separated and bordered by spider webs.  The arrow design is molded to mimic an iron fence. The applicable subheading for the skull fence decoration 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. The applicable subheading for the arrow fence decoration will be 3926.40.0000, HTSUS, which provides for "Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles." The rate of duty will be 5.3 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