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NY 814526

October 3, 1995

CLA-2-95:R:N3:343 814526


TARIFF NO.: 6810.99.0000; 9505.10.5020

Ms. Rose Althoff
Midwest of Cannon Falls, Inc.
P.O. Box 20
Cannon Falls MN 55009-0020

RE: The tariff classification of three polyresin figures from China.

Dear Ms. Altoff:

In your letter dated September 6, 1995, you requested a tariff classification ruling.

You have submitted samples of three figures. All three figures are under your item # 17544-6. You state that they are made of 60% polyester and 40% marble dust. (We assume that the marble dust is evenly distributed throughout the body of the figures). One figure is a representation of the traditional Santa Claus, the second represents a reindeer and third a snow man.

You state that these figures are to be used in the home during the Christmas season as decorations. You refer in your letter to HQ 957706. HQ 957706 dealt with porcelain buildings and accessories. This merchandise, however, bears no resemblance to the merchandise ruled upon on HQ 957706.

U.S. Customs Headquarters has ruled on numerous occasions that in the area of festive articles, motif is not dispositive of the classification of the article. The only exception to this has been with the three dimensional figure of Santa Claus. That figure has been ruled to be a unique form traditionally associated with Christmas festivities. Except for the figure of Santa Claus, small plastic or polyresin statues, regardless of what they represent are not traditionally associated with Christmas festivities. Your samples are being returned as you requested.

The applicable subheading for the Santa figure will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof, other, other. This item number is free of duty.

The applicable subheading for the reindeer and snow man figures will be 6810.99.0000, HTS, which provides for articles of artificial stone: other articles: other. The rate of duty will be 3.9 percent ad valorem.

This ruling is being issued under the provisions of Section 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 Theodore Rauch at 212-466-5892.


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