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NY F87528

June 16, 2000

CLA-2-95:RR:NC:SP:222 F87528


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 decorations from China.

Dear Mr. Hoffacker:

In your letter dated May 17, 2000, on behalf of your client Consolidated Stores, Inc., you requested a tariff classification ruling.

You have submitted a photograph depicting three samples of Christmas decorations. They are identified as items #DM9-0050 A, B and C. Each design measures 9.5 inches in height. They items contain a small cut-out in the front to hold a small candle. The function of the candle is to illuminate the statutes.

Sample A is a snowman standing in the snow in front of a Christmas tree. The Christmas tree has a star on the top. A sign with the words “Let It Snow” is placed above the snowman’s head. The snowman holds a bucket in one hand and a bird in the other hand.

Sample B is Santa dressed in the traditional red and white suit. Some gifts and a small snowman are placed at his feet. Santa is standing in front of a Christmas tree that has a star on the top. A sign with the words “Merry Christmas” is placed above Santa’s head.

Sample C is an angel standing in front of a Christmas tree that has a star on the top. A sign with the words “Angel is Rather Neat” is placed above the angel’s head. A bird sitting on the fence and birdhouse are placed at the angel’s feet.

The merchandise information sheet is returned as you requested.

The applicable subheading for the Christmas 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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