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NY C87231

May 27, 1998

CLA-2-95:RR:NC:SP:222 C87231


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 Candle holders from China.

Dear Ms. Epstein:

In your letter dated April 27, 1998, on behalf of your client Midwest of Cannon Falls, you requested a tariff classification ruling.

You have submitted samples of three Christmas angel candle holders, a "Winnie the Pooh" Christmas stocking candle holder and Christmas snowmen candle holders.

Item #22145-7 is a set of three singing Angels taper candle holders. The first angel stands approximately 5-1/2 inches high. It depicts an angel singing Christmas carols from the book it holds. The second angel is holding a horn and singing. It measures approximately 4-1/2 inches high. The third angel measures approximately 4 inches high. This angel is singing and holding a candle. All three angels have white wings on their backs and they have holes in the top of their heads which can hold a tapered candle. The angels also have halos on their heads that are adorned with a gold Christmas star.

Item #2294-9 is a snowman chime candle holder. It consists of three snowmen candle holders standing in a row and holding hands. Each snowman stands approximately 2-3/4 inches high. All three snowmen have carrot noses, drawn on eyes and mouths, and they are wearing scarfs. Each snowman has a hole in the top of the head for holding a tapered candle.

The "Winnie the Pooh" Christmas stocking candle holder measures approximately 4-3/8 inches high. It depicts a large red and green Christmas stocking being hung by Winnie the Pooh and piglet. Winnie the Pooh is dressed in a Santa Claus hat and coat. The top of the stocking has a hole that can hold a tapered candle.

Four samples are returned as requested.

The applicable subheading for the Christmas angel candle holders and Winnie the Pooh Christmas stocking candle holder 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 duty rate will be free.

The issue of the classification of snowmen within the Festive Article provision is presently before the office of Regulations and Rulings, Customs Service Headquarters.

Under the circumstances it is suggested that you file protests for any entries of snowmen that might be made prior to the Headquarters decision being rendered. Request further review of those protests, to receive consideration of your arguments.

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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