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NY F85704

May 1, 2000

CLA-2-95:RR:NC:SP:222 F85704


TARIFF NO.: 9505.10.2500

Ms. Lorianne Aldinger
Rite Aid Corporation
P. O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of holiday wood decorations from China.

Dear Ms. Aldinger:

In your letter dated March 23, 2000, you requested a tariff classification ruling.

You have submitted two samples of Assorted Holiday Wood Décor, that are identified as sku, #X05470. Your letter of inquiry states that these items will be imported as one. The item features two 16” decorative figurines made of wood and wire. One figurine is a representation of Santa Claus and the other is a representation of a snowman. Both are similar in construction and made to stand on a tabletop.

Santa wears a textile scarf around his neck and he is holding a gift box and flowers. He is dressed in his traditional hat and gloves. On Santa’s wire belly, there are two candy canes along with the cut out letters, that spell “toys”, all made of wood. The base of the Santa figurine has a decorated Christmas tree made of wood, an evergreen branch, a pinecone and berries all made of artificial materials.

The snowman figurine wears a textile scarf around his neck. He is holding a shovel in one hand and a snowflake in the other. On the snowman’s wire belly, the cut out wooden letters spell “snow”. The base of the snowman figurine includes a decorated Christmas tree and a pail made of wood. The evergreen branch with a nutshell and berries are made of artificial materials.

The applicable subheading for the Santa and snowman figurines 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. 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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