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March 23, 1999

CLA-2-95:RR:NC:SP:222 D88318


TARIFF NO.: 9505.10.2500

Mr.Arlen T. Epstein
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of Christmas tree ornaments from China.

Dear Mr. Epstein:

In your letter dated February 22, 1999, on behalf of your client Avon products, Inc., you requested a tariff classification ruling.

You state that you have submitted two samples of Christmas tree ornaments.

The first sample is identified as a nutcracker ornament, item #PP188515. It is made of wood. This ornament measures approximately 2-1/2 inches in height and it is designed to resemble a toy Nutcracker soldier. It is dressed in a buttoned red military tunic with blue pants and a black hat with a red stripe. A small lever on the nutcrackerÂ’s back opens and closes the mouth. A fabric loop extends from the top of the head, so it may be hung on a Christmas tree.

The second sample is identified as a polar bear ornament, item #PP188610. This article is made of paper pulp. It measures approximately 3 inches in height. The polar bear ornament is depicted in a sitting position, wearing a red fabric bow tie. A fabric loop extends from the top of the head, allowing it to be hung on a Christmas tree.

Your letter states that these ornaments will be bought and sold as Christmas tree ornaments. Although your letter states that two samples were submitted, only one has been received in this office. Item #PP188515 was classified based on description.

The sample is returned as you requested.

The applicable subheading for both of the Christmas tree ornaments 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 212-637-7090.


Robert B. Swierupski

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