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NY F85963

May 9, 2000

CLA-2-95:RR:NC:SP:222 F85963


TARIFF NO.: 9505.10.2500; 7310.29.0050

Ms. Barbara Y. Wierbicki
Tompkins & Davidson
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of a Christmas ornament from China.

Dear Ms. Wierbicki:

In your letter dated April 13, 2000, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling.

The submitted samples are identified as item #PP-201283. They are Christmas tree ornaments in storage tins. The first Christmas tree hanging ornament is shaped to resemble a horse with jute fiber, standing on a wheeled platform. It measures approximately 3-1/2 inches high by 2-3/4 inches deep by 1-3/4 inches wide.

The second Christmas tree ornament measures approximately 3-1/2 inches high by 1-1/4 inches wide by 1-1/4 inches deep. It is shaped to resemble a Bear/Jack in the box. Each ornament features a hanging loop. Your letter of inquiry states that each ornament will be imported, packaged for retail sale and sold in its own chromium plated steel box. Each box features a fitted cover decorated with a color illustration of the ornament contained therein. You further state that the boxes are intended to be used as a storage container for the ornament after the holidays.

However, in our opinion, the storage tins are not specifically shaped to fit the ornament. They can be used to store items other than the ornament. The storage tins will classified separately in Chapter 73.

You state that these items are Christmas tree ornaments. You do not, however, provide any proof at this time that these ornaments are marketed as Christmas tree ornaments. Presumably upon importation such proof will be available. If so, these ornaments are classifiable in Chapter 95.

The samples are returned as you requested.

The applicable subheading for the storage tins will be 7310.29.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for tanks, casks, drums, cans, boxes and similar containers, for any materialof iron or steel, of a capacityof less than 50 liters, other. The rate of duty will be free.

The applicable subheading for both styles of the Christmas tree hanging ornaments will be 9505.10.2500, 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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