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NY E82576

November 10, 1999

CLA-2-95:RR:NC:SP:222 E82576


TARIFF NO.: 6810.99.000; 9505.10.2500

Mr. Sean T. Murray
Miller & Company P.C.
4929 Main Street
Kansas City, MO 64112

RE: The tariff classification of various festive articles from China.

Dear Mr. Murray:

In your letter dated May 24, 1999, on behalf of the House of Lloyd, Inc., you requested a tariff classification ruling.

You have submitted two samples. They are the Black Forest Santa candleholder/ plant stand and the Polar Falls fountain. The Black Forest Santa candleholder/ plant stand, item # 2063, is a functional article. It is a candleholder /plant stand, which features three Old World Santas, represented in relief around the circumference of the item. It holds a 3” column candle or a 3” holly or poinsettia plant. You state that the item is composed of natural stone agglomerated with plastic.

The Polar Falls fountain, item 2166, is a decorative article. It is a working water fountain. It depicts polar bears, penguins and seals lounging around an arctic spa. A battery-operated motor recycles the water in the fountain. The item plays 12 Christmas songs and no other type of song.

Your samples are returned as you requested.

The applicable subheading for the item 2063 the Black Forest Santa will be 6810.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of artificial stone, whether or not reinforced. The rate of duty will be free.

The applicable subheading for the item 2166 the Polar Falls fountain will be 9505.10.2500, HTS, which provides for articles for Christmas festivities and parts and accessories thereof, Christmas ornaments, 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 R. Masterson at 212-637-7090.


Robert B. Swierupski

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