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NY D82363

October 16, 1998

CLA-2-95:RR:NC:SP:222 D82363


TARIFF NO.: 9505.10.1500

Mr. John M. Peterson
Neville, Peterson & Williams
80 Broad Street, 34th Floor
New York, NY 10004

RE: The tariff classification of two wooden Christmas decorations from China and Thailand.

Dear Mr. Peterson:

In your letter dated September 10, 1998, on behalf of your client Target Stores, you requested a tariff classification ruling.

You have submitted two wooden decorations designed to be used during the Christmas holiday season. You also present a scrapbook of advertisements showing the Snowden snowman, Raggedy Ann and Andy being advertised as a Christmas decoration.

Snowden, Raggedy Ann and Andy are not recognized symbols of any holiday. Other aspects of these wooden decorations render them festive articles.

The first wooden decoration is identified as the large "Happy Holidays" plaque. It is designed to be hung on a wall or door. The plaque measures approximately 10 inches in height and 10 inches wide. It is composed of two pieces of wood that have been cut to special shapes and connected to each other by pieces of metal wire driven into the wood. The lower portion of the wooden plaque is cut in the shape of a banner featuring the words "Happy Holidays". This decoration has a twisted wire hanger at the top.

The second sample is identified as the medium wall plaque. It is a rectangular shaped wooden plaque that measures approximately 9 inches high and 13 inches wide. This item features a raised wooden border that measures 3/4 inches wide. This border extends around the entire perimeter of the article.

The plaque depicts animals as Christmas carolers. Among the carolers are two reindeer. One of the reindeer has a holly wreath around its neck and Christmas lights around its antlers. The top of the plaque has a twisted wire hanger.

The applicable subheading both of the above mentioned samples will be 9505.10.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments of wood. 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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