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NY A86745

September 13, 1996

CLA-2-95:RR:NC:TP:222 A86745


TARIFF NO.: 9505.10.5020

Ms. Brenda E. Smith
Fritz Companies, Inc.
7001 Chatham Center Dr., Suite 100
Savannah, GA 31405

RE: The tariff classification of Christmas decorative village from China.

Dear Ms. Smith:

In your letter dated August 13, 1996, on behalf of your client Lowes Companies, Inc., you requested a tariff classification ruling.

The submitted sample is identified as item #75619, Christmas in New England Decorative Village Set. This set consists of five pieces that make up the village. There is a church, an old mill and three houses. Each building has it unique design with flowers, grass, trees and other shrubbery. One building has snow patches on the roof and shrubbery. Your letter of inquiry states that these items are strictly for use and marketing at the Christmas season. The buildings are made of artificial stone.

The applicable subheading for item #75619, will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for festive...articles for Christmas festivities and parts and accessories thereof: other, other. The rate of duty will be free.

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 Alice Masterson at 212-466-5892.


Roger J. Silvestri

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