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NY C88745

June 25, 1998

CLA-2-95:RR:NC:SP:225/222 C88745


TARIFF NO.: 9505.10.2500; 9208.

Nohemy Valdivieso

Nohemy Customs Broker, Inc.

11222 La Cienega Blvd. Ste. 135

Inglewood, CA 90304

RE: The Tariff Classification of Christmas Decorative Items

Dear Mr. Valdivieso:

In your letter dated June 4, 1998 you requested a tariff classification ruling on behalf of your client Novelino, Inc.

The instant products are decorative items with a Christmas motif. Each polyresin item has the same motif, the only difference is that one has a wind up music mechanism in the base and the other does not. The musical sample, item CMF061, is returned as requested.

As a result of Midwest of Cannon Falls, consideration must be given to the possibility of classification within Heading 9505. In the Informed Compliance Handbook, Classification of Festive Articles, Christmas was listed as an accepted holiday. Santa, his sled, and presents are accepted motifs.

Prior to Midwest it had been the practice of the United States Customs Service to classify music boxes in Heading 9208. The logic of the Customs' position is quite clearly laid out in HQ 955574, dated June 03, 1994. The issue of the impact of Midwest of Cannon Falls on music boxes is presently in front of Headquarters and therefore, we will not rule on that item. For entry purposes, the musical Santa Claus should be entered in Heading 9208.

The applicable subheading for the Santa Claus decoration without music will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles,....: Articles for Christmas festivities ....: 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 Specialists Alice Masterson at (212) 466-5892 or Alice J. Wong at (212) 466-5538.


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