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NY D83356

November 18, 1998

CLA-2-95:RR:NC:SP:222 D83356


TARIFF NO.: 9505.10.2500; 9405.40.8000

Ms. Aimee Hesketh
Danzas Corporation
3650 131st Avenue SE
Newport Tower, Suite 700
Belleville, WA 98006

RE: The tariff classification of wreaths and garlands from China.

Dear Ms. Hesketh:

In your letter dated October 13, 1998, on behalf of your client Santa's Best, you requested a tariff classification ruling.

You have submitted photographs of various samples of wreaths and garlands. All the items pictured appear to be composed of pine foliage traditionally associated with Christmas festivities.

Your letter of inquiry states that these items are made of plastic materials. You indicate that most of the wreaths and garlands are lighted. In addition the wreaths and garlands contain various decorations such as poinsettias and fruit. Chapter 95 Note 1(t) excludes lighted garlands of all kinds from classification in Chapter 95.

The applicable subheading for the plastic garlands with lights, will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for...other electric lamps and lighting fittings: other. The rate of duty will be 3.9 percent ad valorem.

The applicable subheading for the plastic garlands without lights and the wreaths with lights or without the lights, will be 9505.10.2500, HTS, which provides for...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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