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NY H86163

January 11, 2002

CLA-2-95:RR:NC:SP:222 H86163


TARIFF NO.: 9505.10.5020

Ms. Debbie DeEsposito
American Shipping Company, Inc.
140 Sylvan Avenue
Englewood Cliffs, NJ 07632

RE: The tariff classification of Christmas decorations from China.

Dear Ms. DeEsposito:

In your letter dated December 7, 2001, on behalf of your client ESM, Inc., you requested a tariff classification ruling.

The submitted samples are identified as recipe holders. The base is made of polyresin material and fashioned in four different styles of figurines. The figurines are designed with a metal upright extension that has a metal clip on the end to hold recipe cards. The first figurine features snowmen wearing scarves and hats. A sprig of holly leaves and berries decorates one of the hats. There are holly leaves and berries lying on the ground.

The second figurine depicts teddy bears standing on what appears to be a cookie with frosting. One teddy bear is wearing a red and white Santa hat, with a green and white sweater and red and white scarf. The other teddy bear is wearing a white dress that is designed with holly leaves and berries near the border. She also wears a red and white bow on her head and holds a string of gingerbread cookies.

The third sample is a Christmas tree that is decorated with lights, candy canes and gingerbread ornaments. The Christmas tree has a gold star on the top. The fourth sample figurine depicts a penguin wearing a hat and a red bow. He is holding a dishtowel on one arm and a cake in the other hand. A decorated Christmas tree stands nearby.

The applicable subheading for all designs of the recipe card holders 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.

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 646-733-3024.


Robert B. Swierupski

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