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NY C89182

July 1, 1998

CLA-2-95:RR:NC:SP:222 C89182


TARIFF NO.: 9505.10.2500

Ms. Shelia Andrews

Dillard Department Stores, Inc.

11701 Otter Creek Road South

Mabelvale, AR 72103

RE: The tariff classification of an angel Christmas tree topper and an angel table decoration from Taiwan and China.

Dear Ms. Andrews:

In your letter dated June 11, 1998, you requested a tariff classification ruling.

You have submitted two samples. The first sample is identified as style #827TT246TA. It is a 16 inch high angel with feather wings. The head of the angel is composed of porcelain. The angel is dressed in a sheer ecru/gold floral gown over a satin dress. The dress has an ecru lace apron, gold cord belt with a rose and ribbon bow on the bottom of the skirt. The angel is supported by a circular based stand that is made of wood.

The second sample is style #827TT106HG. It is a 22 inch
high angel with ecru satin wings decorated with artificial pearls. The head of the angel is composed of porcelain. This angel has blond hair and glass eyes. She is wearing a laced dress over a satin gown. The dress has a satin rose and ribbon bow in the front. The neckline is decorated with artificial pearls and lace. The angel is supported by a large plastic cone.

The cone shaped body of the angel makes it capable of both tree top and table top use. You state in your letter that the angel will be sold in your Trim-A-Tree Department, which is open only for the holiday season. It will be put on clearance after the holidays.

We are unable to classify style #827TT246TA, the 16 inch angel on a wooden stand. The following information is required before we can issue a binding ruling on this style: a) catalogs, advertisement and packaging which shows that this angel is bought and sold as Christmas decoration. When this information is available, you may wish to consider resubmission of your request.

The samples are returned as requested.

The applicable subheading for the angel, style #827TT106HG, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (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.


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