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August 6, 1999

CLA-2-95:RR:NC:SP:222 E84672

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

Michele Smith
Sears, Roebuck and Co., Inc.
3333 Beverly Road
Hoffman Estates, IL 60179

RE: The tariff classification of Christmas decorations from China.

Dear Ms. Smith:

In your letter dated July 2, 1999, you requested a classification ruling.

You have submitted four styles of polyresin woodlook snowmen. The snowmen are composed of 40% plastic and 60% crushed natural stone. They are identified as stock number 93159. The snowmen measure 5 inches wide by 7.25 inches high to 7.75 inches high. All of the snowmen figures are wearing red jackets with green and white scarves. Three snowmen are wearing black hats with a sprig of holly leaves and berries. The other snowman wears a red and white Santa hat. One snowman carries a decorated Christmas tree.

Your letter of inquiry states that this merchandise is purchased and sold through your Christmas department during the holiday season. The snowmen also appear to be decorations which will be sold and used during the Christmas season.

The samples are returned as you requested.

The applicable subheading for all of the above mentioned styles 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.

Sincerely,

Robert B. Swierupski
Director,

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