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NY C83632

February 20, 1998

CLA-2-95:RR:NC:SP:222 C83632


TARIFF NO.: 9505.10.2500

Mr. Joshua Bloomfield
Tower Group International
6730 Middlebelt Road
Romulus, MI 48174-2039

RE: The tariff classification of Christmas articles from China.

Dear Mr. Bloomfield:

In your letter dated January 22, 1998, you requested a tariff classification ruling.

You have submitted four samples. Sample no. 1, is a Santa Claus wall hanging that is made of cotton fabric. Santa is dressed in a red plaid suit with hat and boots. The top of the wall hanging is designed with loops to hang on the wood bar. The words "And to All a Good Night" are embroidered in the banner section.

Sample no. 2, is a Santa Elf hanging Advent calendar made of cotton fabric. This item is composed of 24 small pockets that are used to count down the days until Christmas. The pockets are decorated with red numbers and a sprig of holly leaves and berries. The wall hanging is designed as a snowman with a red and white hat, green scarf and black boots. The top of this item is made of fabric loops over a wood bar. The actual hanging portion is made of metal with three heart-shaped designs.

Sample no. 3, is a wall hanging that is designed as an angel composed of cotton fabric. The angel is wearing a light colored dress and she has wings attached to the back side. She has holly leaves and berries in her hair. She is holding a green branch with stars. There are three fabric loops to hold the wall hanging on the wood bar. The overhead banner has the words "Hark The Herald Angels Sing". Sample no. 4, is an angel doll that is composed of cotton and polyester fabric. The angel is holding a Christmas stocking that contains a wreath, candy cane and a bear. This item is designed with wings and a halo. She is wearing a green and white dress with red bows on the sleeves and neckline. A small fabric loop is attached to the top for the purpose of hanging this item.

The applicable subheading for all of the samples mentioned above will be 95005.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for festive...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: 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.


Robert B. Swierupski

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