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NY G82549

October 27, 2000

CLA-2-95:RR:NC:SP:222 G82549


TARIFF NO.: 9505.10.2500

Ms. Yolanda S. Massey
Michaels Stores, Inc.
8000 Bent Branch Drive
Irving, TX 75063

RE: The tariff classification of a holly berry topiary from China.

Dear Ms. Massey:

In your letter dated September 20, 2000, you requested a tariff classification ruling.

The submitted photograph depicts a topiary design made of artificial holly leaves and berries, in a terracotta pot. It is identified as item SKU #031986. The component materials consist of 50 percent polyester, 20 percent paint, 10 percent glue, 10 percent terracotta, 5 percent wire and 5 percent plastic. This tabletop decoration is 18 inches high. In our opinion this article is the kind of decoration that would be used during the Christmas holiday season.

The applicable subheading for the topiary 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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