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August 16, 1999

CLA-2-95:RR:NC:SP:222 E85540


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 styrofoam snowman from China.

Dear Ms. Massey:

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

The submitted sample is a 16 inch snowman identified as item #253318. The snowman is composed of 90% styrofoam, 5% polyester and 5% other. The styrofoam snowman is covered with fabric. He is wearing a red and white hat with a red, white and green scarf made of knitted fabric. He has a sprig of holly leaves and berries in his hat. The snowman is holding artificial pine branches that are decorated with natural pine cones, holly leaves and berries with small wood twigs. Wooden stars are attached to a wire that extends from one hand to the other. This article has been sprinkled with what appears to be snow.

The sample is returned as you requested.

The applicable subheading for the styrofoam snowman, 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.


Robert B. Swierupski

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