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NY B82906

April 18, 1997

CLA-2-95:RR:NC:SP:222 B82906


TARIFF NO.: 9505.10.5010

Mr. Arlen T. Epstein
Serco & Simon LLP
One World Trade Center, Suite 3371
New York, NY 10048

RE: The tariff classification of an illuminated porcelain Christmas tree with a terra cotta base from China and Taiwan.

Dear Mr. Epstein :

In your letter dated February 28, 1997, on behalf of Russ Berrie and Company, Inc., you requested a tariff classification ruling.

You have submitted samples of two styles of porcelain Christmas tree with terra cotta base. The samples are item #14885 and #14886. They tree and base are manufactured in China and the votive candle is manufactured in Taiwan. You state that the actual items upon importation will be marked properly with country of origin.

Each item consists of a white cone shaped tree portion with a star on top. Each come in two sizes, 5 3/4 inches in height and 4 inches in height. Each has openings cut into the porcelain tree portion. Style 14885 has openings in the shape of stars and style 14886 has openings in the shape of circles. The surface of both Christmas trees is decorated with a snowflake design. Both have a votive candle in the terra cotta base which shines through the cutouts in the tree in order to resemble lights on a decorated Christmas tree.

Lighted and decorated evergreen trees and items intended to resemble lighted and decorated evergreen trees have been traditionally associated with the Christmas festivities. The candle is classified as a set with the porcelain and terra cotta Christmas tree votive.

The applicable subheading for the porcelain tree with terra cotta base and candle will be 9505.10.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof, other, artificial Christmas trees. This item number is free of duty.

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 R. Masterson at 212-466-5892.


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