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NY C86914

May 21, 1998

CLA-2-95:RR:NC:SP:222 C86914


TARIFF NO.: 9505.10.2500; 8302.50.0000

Mr. Joel K. Simon
Seiko & Simon LP
One World Trade Center, Suite 3371
New York, NY 10048

RE: The tariff classification of metal wreath hangers from China.

Dear Mr. Simon:

In your letter dated April 20, 1998 on behalf of Russ Berrie and Company you requested a tariff classification ruling.

You have submitted samples of six wreath hangers with different sculptstone decorative motifs all designated item # 17110. They are designed to be fitted on a door and to hold a wreath. These items are metal about 11 inches long.

The wreath hangers are decorated with a Santa Claus figure, an angel blowing a trumpet, a Snowman, a bluebird, and two decorations which appear to be buckets with garden tools. One bucket also has foliage, fruit and jingle bells. The other has garden tools with snow on them and the words "Let It Grow."

All seven of the wreath hangers are advertised in the Russ Berrie Christmas catalogue, The Santa wreath hanger is packaged with a header saying "The Christmas Sampler". The angel the snowman and the Santa have hang tags saying "The Christmas Sampler". The samples of the bluebird, and the two buckets were received with no packaging and no hang tag.

The applicable subheading for the Santa and angel wreath hangers will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof, Christmas ornaments , other. The rate of duty will be free.

The applicable subheading for the bluebird wreath hanger and the two bucket wreath hangers will be 8302.50.0000, HTS, which provides for hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The rate of duty will be 0.7% ad valorem.

The issue of the Snowman motif is currently before Headquarters (Headquarters file number 961268). We can not rule on it at this time.

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.


Robert B. Swierupski

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