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NY E89415

November 26, 1999

CLA-2-95:RR:NC:SP:222 E89415


TARIFF NO.: 9505.10.2500

Mr. Gordon C. Robinson
C. H. Robinson International, Inc.
5995 Opus Parkway, Suite 201
Minnetonka, MN 55343-9058

RE: The tariff classification of Christmas decorations from China.

Dear Mr. Robinson:

In your letter dated October 19, 1999, on behalf of your client Coynes, Inc., you requested a classification ruling.

You have submitted six samples of Christmas tabletop decorations. In the future please limit your request to five items.

The submitted samples are identified as “Mother Brown’s” Christmas tabletop figurines and scenes.

Item MB-1215B is a scene that depicts Santa standing outside in the snow next to his workbench and a picket fence. This Santa is dressed in the traditional red and white suit. His clothes are made of textile fabric. Santa’s hand is on his wood workbench. The workbench also has a pair of scissors, his glasses, nails and two wrapped presents. The snow covered picket fence is made of wood. An evergreen garland adorned with holly berries is draped along the fence.

Item MB-1254 is a scene that depicts textile figures of mom and dad penguins standing with their arms around each other’s back, with the other arms holding an evergreen Christmas wreath adorned with holly berries and a gold ribbon bow. The penguins are dressed in winter clothing with hats and scarves. This scene depicts the penguins standing in the snow with a wrapped Christmas present. The Christmas present is adorned with a sprig of evergreen and holly berries. Two clear, glittery plastic snowflakes are placed at the penguins’ feet.

Item MB-1276 is a scene depicting a penguin holding a snow covered sign with the words “Slip Sliding Away” in one hand and a sparkly star in the other. The penguin has rosy red cheeks with a red bow on her head and a red heart sewn on her chest. This penguin is standing in the snow with a sparkly snowflake in one hand. A snow topped picket fence decorated with an evergreen garland and holly berries stands behind the penguin.

Item MB-142A is a penguin decked out in winter clothes holding a sign that says “Welcome to the South Pole”. He holds a red and white stripped candy cane in the other hand. This penguin is dressed in red stocking cap decorated with a sparkly star and white furry ball, red vest with green and blue buttons and a plaid bow tie.

Item MB-1014D is a snowman dressed in textile clothing. He is wearing a scarf, a red stripped stocking cap adorned with a white ball on the end and gloves. This tabletop snowman is holding a star in one hand and a Christmas tree decorated with bulbs in the other.

Item MB-1278 is a snowman standing near a snow covered wood fence. The snowman is designed with sticks for arms. He is wearing a bow tie and ear muffs. A bird is perched on top of his head. A Christmas tree decorated with holly berries and a top hat stands near the fence. A Christmas present tied with a gold string bow is placed near the Christmas tree. One mitten in on the ground near the penguin’s feet and the other mitten is on the fence.

The samples are returned as you requested.

The applicable subheading for all of the above mentioned samples 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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