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NY F88437




July 13, 2000

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.5020

Ms. Valerie Ficarelle
Woltmann & Bonventure, Inc.
149-177th Street
Jamaica, NY 11434

RE: The tariff classification of festive articles from China.

Dear Ms. Ficarelle:

In your letter dated June 11, 2000, you requested a tariff classification ruling.

You have submitted literature depicting the ceramic teapot and cookie jar, both in the shape of a snowman. You have also submitted a sample of a woolen needlepoint Easter egg pouch. The Easter egg pouch is not considered to be a festive article in chapter 95.

The 9.5” ceramic snowman teapot is identified as item #00-651-0. The snowman is designed wearing a black hat with two red and white striped candy canes in the hatband. He is wearing a multicolored scarf that extends into a handle and a red vest. The snowman is holding a red and white candy cane in his right hand with a sign that says “North Pole”. The right hand is the spout.

The 15” ceramic snowman cookie jar is identified as item #00-644-0. The snowman is designed wearing a black hat with holly leaves and berries in the hatband. He has a multicolored scarf around his neck. He is surrounded with Christmas presents and he is holding presents in both hands.

The applicable subheading for the snowman teapot and snowman cookie jar will be 9505.10.5020, 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.

The applicable subheading for the needle point Easter egg pouch will be 6307.90.9989, HTS, which provides for other made up articlesother: other: other. The rate of duty will be 7 percent ad valorem.

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.

Sincerely,

Robert B. Swierupski
Director,

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