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April 9, 1999

CLA-2-95:RR:NC:SP:222 D89120


TARIFF NO.: 9505.10.2500

Ms. Natalia Rokina
Anastasia’s Design
3361 Wilmar Crescent
Mississuaga, Ontario
L5L 4C2, Canada

RE: The tariff classification of Christmas decorations from Canada.

Dear Ms. Rokina:

In your letter dated February 25, 1999, you requested a tariff classification ruling.

You have submitted three samples of Christmas decorations. Your letter of inquiry states that they are all handmade collectable items.

The first sample is a Santa Claus doll. Based on your correspondence, the Santa dolls will measure approximately 15" to 25" in height. They will be in sitting or standing positions. The body is composed of fabric that is stuffed with 100% polyester fiber. A wooden stick and metal wire run through the body for stability. The head and hands are composed of porcelain or sculptured cement. Santa has a long white beard and mustache. He is wearing a green velveteen fur trimmed jacket with a matching hat, gold metallic pants with green leather boots. He has a black belt around the waist. Santa carries a sack of toys and presents in one arm and a long stick decorated with artificial green foliage with red berries and gold pine cones. Santa is mounted on a wooden base.

The second sample is the nativity scene. It consists of five figures made from white fabric mache. The figures are sprayed with glitter after they are dry.

The third sample is a snowman made of fabric. It is stuffed with 100% polyester fiber. The snowman is wearing a matching brown jacket, hat, gloves and a scarf. The clothes are made of textile fabrics. The snowman holds a basket of artificial foliage, red berries and pine cones in one hand and a broom stick in the other. The base is a flat surface so that the snowman stands upright. This item is covered with glitter.

In your letter of inquiry you requested verification of marking requirements for the above mentioned samples.

Section 134.44 Customs Regulations (19 CFR 134.44), states that such marking must be legible and sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser. When hang tags are used, they must be attached in a conspicious place and in a manner which assures that unless deliberately removed they will remain on the article until it reaches the ultimate purchaser.

The hang tag type marking attached to the samples meets the requirements of the Customs Regulations (19 CFR 134.44) and is an acceptable country of origin marking for the imported Christmas decorations.

The applicable subheading for the all of the above mentioned samples 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 general 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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