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NY F85439

May 4, 2000

CLA-2-95:RR:NC:SP:222 F85439


TARIFF NO.: 9505.10.2500

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of Christmas lawn stakes from China.

Dear Mr. Hoffacker:

In your letter dated April 3, 2000, on behalf of your client Consolidated Stores, Inc., you requested a tariff classification ruling.

The submitted photograph depicts lighted Christmas lawn stakes in the shape of Santa Claus and Snowmen. The Santa lawn stakes are identified as item #23028004A. The Snowmen lawn stakes are identified as item #23028004B. The lawn stakes are made of 70 percent plastic, 20 percent brass and 10 percent glass.

Each style contains five stakes linked together with a lighting set. The lights serve only to illuminate the Santas and the snowmen. The lawn decorations are made with a stake that allows them to be pushed into the lawn. Spacing between each Santa or snowman decoration is twenty inches.

The merchandise information sheet is returned as you requested.

The applicable subheading for the Christmas lawn decorations 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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