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July 8, 1999

CLA-2-95:RR:NC:SP:222 E83267


TARIFF NO.: 9505.10.2500

Ms. Mary Van der Vieren
Wal Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of Christmas decorations from China.

Dear Ms. Van der Vieren:

In your letter dated June 7, 1999, you requested a tariff classification ruling.

The submitted sample is identified as vendor stock #N5470MWM.

This item consists of 2 styles of wood panel decorations with a clear plastic panel in the center. The wood/plastic panel decorations have a sketched outline of a Christmas scene that can be painted by the individual. Your letter of inquiry states that each style will have a Holiday Time hang tag. The hang tag is designed with a sprig of holly leaves and berries.

The first style is designed with Santa, two reindeer and the words “Ho-Ho-Ho”. The second style is designed with two snow men and a big wreath with a large bow. These items can be placed on a mantle or tabletop in an upright position. Santa, reindeer and the wreath are representative motifs that are associated with the Christmas festivities.

The sample is returned as you requested.

The applicable subheading for both styles of the wood/plastic panel decorations will be, 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides forarticles 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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