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NY C87227

May 27, 1998

CLA-2-95:RR:NC:SP:222 C87227


TARIFF NO.: 9505.10.2500

Ms. Arlen T. Epstein
Serko & Simon
One World Trade Center, Suite 3371
New York, NY 10048

RE: The tariff classification of Christmas angels from China.

Dear Ms. Epstein:

In your letter dated April 27, 1998, on behalf of your clients Midwest of Cannon Falls and Russ Berrie and Company, Inc., you requested a tariff classification ruling.

You have submitted three samples of angels.

The first article is a Christmas angel votive candle holder. The angel with silver wings is kneeling before a holiday wreath that is decorated with berries, holly and fruit. The angel is dressed in a red and silver gown with a silver sachet. A small clear plastic bowl sits on top of the wreath. The angel measures approximately 3 inches in its kneeling position.

Item #10182 is a female angel with long flowing hair and large golden wings. This angel is dressed in a long red robe that is adorned with gold stars and green Christmas trees. The angel's hands are clasped by its chin. This item measures approximately 5-3/4 inches in height.

Item #16748 is a female angel that measures approximately 8-1/2 inches in height. The angel is wearing a multi-colored coat decorated with stars, Christmas trees and holly leaves. The arms of the angel are folded as if holding stars. The angel is designed with dangling legs that will allow it to sit on a shelf. These items are advertised in the Christmas section of your catalog.

These samples are returned as requested.

The applicable subheading for all of the above items will be 9505.10.2500, 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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