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NY H82258

June 27, 2001

CLA-2-95:RR:NC:SP:222 H82258


TARIFF NO.: 9505.10.2500; 9505.90.6000

Ms. Jeannine Greener
Eddie Bauer
P. O. Box 9700
Redmond, WA 98073-9700

RE: The tariff classification of festive decorations from China and the Philippines.

Dear Ms. Greener:

In your letter dated May 29, 2001, you requested a tariff classification ruling.

You have submitted a sample of a Christmas tree folding screen and photographs depicting two other screens. Each item comes with four glass votive holders and tea light candles. The candles are placed behind the screens for illumination of the article. The folding screens are designed to stand in an upright position.

Item number 078-0332, the Christmas tree folding screen, is made of base metal. This product consists of seven decorated Christmas trees. The trees are attached together in a way that they may be folded in various positions.

Item number 074-1997, is the Haunted House folding screen. It is made of base metal. The screen features a Haunted House with a fence. A cat is standing on the fence. Other creatures can be seen through the windows of the house.

Item number 074-1999, is the Pumpkin folding screen. This screen is made of base metal. It is designed with pumpkins that have jack-o-lantern faces.

The sample is returned as you requested.

The applicable subheading for item number 078-0332, the Christmas tree folding screen, 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.

The applicable subheading for items number 074-1997, the Haunted House folding screen and number 074-1999, the Pumpkin folding screen, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other: The rate of duty will be free.

Articles classifiable under subheading 9505.10.2500 and 9505.90.6000, HTS, which are products of the Philippines are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".

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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