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May 4, 1999

CLA-2-95:RR:NC:SP:222 E80365


TARIFF NO.: 9505.10.2500

Mr. Derek Snead
Costco Wholesale Corp.
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of Christmas decorations from China.

Dear Mr. Snead:

In your letter dated March 30, 1999, you requested a tariff classification ruling.

The submitted sample is identified as stained glass angels. It is composed of three stained glass angels and an electric harness with three small light bulbs. The light bulbs are place in a stationery position in the back of the stained glass angels to illuminate the design. This product is used primarily as a decorative article. Your letter of inquiry states that you plan to sell the angels as Christmas items during the Christmas season only. They will be marketed in packaging showing a Christmas tree and lights, clearly suggesting Christmas. In our opinion the stained glass angels are festive articles.

The samples are returned as you requested.

The applicable subheading for the stained glass angels 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. 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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