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NY F86213

May 18, 2000

CLA-2-95:RR:NC:SP:222 F86213


TARIFF NO.: 9405.40.8000; 9505.10.2500

Mr. Kevin R. Williams
Rodriguez, O’Donnell, Fuerst, Gonzalez & Williams 20 North Wacker Drive, Suite 1416
Chicago, IL 60606

RE: The tariff classification of Christmas decorations from China.

Dear Mr. Williams:

In your letter dated April 20, 2000, on behalf of your client Santa’s Best, you requested a tariff classification ruling.

You have submitted illustrative photographs depicting several Christmas items. They are identified as artificial Christmas trees, evergreen garlands, with and without lights, evergreen wreaths and light sculptures. You have provided no style numbers.

Your letter of inquiry states that the Christmas trees, evergreen garlands and wreaths will be sold decorated or undecorated. These items are composed of plastic designed to appear as evergreen branches.

The Christmas light sculptures consist of plastic frames, illuminated by strings of electric lights affixed to the frames. The sculptures depict either a snowman, an angel, a sleigh or a reindeer. The light sculptures are designed for display outside the home during the Christmas holidays.

The applicable subheading for the artificial garland with lights will be 9405.40.8000, which provides for other electric lamps and lighting fittings, other. The rate of duty will be 3.9 percent ad valorem.

The applicable subheading for the artificial Christmas trees, wreaths, garland without lights and light sculptures 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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