The tariff classification of Printed Window Clings from China.

N301255 November 7, 2018 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 4911.91.4040; 9505.90.6000 Mr. Hoi Shek Silver Timing Ltd. 8/F Pioneer Place 33 Hoi Yuen Road, Kwun Tong, HK CHINA RE: The tariff classification of Printed Window Clings from China. Dear Mr. Shek: In your letter, dated October 19, 2018, you requested a tariff classification ruling. Photographs and descriptive information were provided for our review. The products under consideration are decorative printed window clings packaged into five separate assortment packs. All are 4C-printed with colorful cartoon images. The five packaged cling sheets have different, specific themes, as follows: 1) An assortment of generic, whimsical cartoon monsters; 2) An assortment of pumpkins with colored stripes and zigzags, some with glitter; 3) Children dressed in Halloween costumes such as vampires and witches, holding their trick-or-treat bags; 4) Various jack-o’-lanterns; 5) Assorted Halloween clings spelling out “Trick or Treat,” with jack-o’-lanterns and skeletons. You propose classification of the various packages of window clings in subheading 4911.91.4040, Harmonized Tariff Schedule of the United States (HTSUS), as printed pictures and designs (not lithographs). We agree in part. The themes of the five different cling sheets dictate their classification. The applicable subheading for the two packages of monster clings and pumpkin clings will be 4911.91.4040, HTSUS, which provides for “Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs:  Printed not over 20 years at time of importation: Other: Other: Other.”  The rate of duty will be Free.  Their themes are not specifically and exclusively associated with a recognized holiday. Meanwhile, the applicable subheading for the three remaining window cling sheets, those that qualify as festive Halloween articles, 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 first of the these three window cling sheets features various imagery, including depictions of children in assorted costumes, such as jack-o’-lanterns, a black cat, a ghost and a witch. The second of these three window cling sheets features depictions of assorted jack-o’-lanterns. The third of the three window cling sheets features depictions of jack-o’-lanterns, ghosts, skulls, a skeleton and the words, “Trick or Treat.” The courts in Midwest of Cannon Falls v. U.S. (Fed. Cir. 1997), Park B. Smith v. U.S. (Fed. Cir. 2003) and Michael Simon Design v. U.S. (Fed. Cir. 2006) determined that imagery in this context, such as jack-o’-lanterns, scary black cats, witches and skeletons were recognized festive motifs for Halloween. 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 the World Wide Web at https://hts.usitc.gov/current. 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 this ruling, please contact National Import Specialist Wayne Kessler at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division