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August 16, 1999

CLA-2-95:RR:NC:SP:222 E85395

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

Ms. Yolanda S. Massey
Michaels Stores, Inc.
8000 Bent Branch Drive
Irving, TX 75063

RE: The tariff classification of a wooden snowman fence from China.

Dear Ms. Massey:

In your letter dated July 16, 1999, you requested a classification ruling.

The submitted sample is identified as item #289520. It is a 25 inch high wooden fence that is composed of 85% wood, 10% paint 5% other. The fence is made in the design of Mr. and Mrs. snowman/snowwoman figures. This product is designed with the snowman/snowwoman figures on each end. Christmas trees with stars on top have been painted on the figures. Three evergreen trees are placed in the center. This snowman fence consists of three pieces held together with hinges and screws. The snowwoman holds a present, wrapped in paper with Christmas trees printed thereon. The snowman wears a top hat that is decorated with artificial branches and berries.

The sample is returned as you requested.

The applicable subheading for the wooden snowman fence 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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