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NY H88040

February 5, 2002

CLA-2-95:RR:NC:SP:222 H88040


TARIFF NO.: 9505.10.5020

Ms. Pilar Dorfman
E. Bessler & Company
P. O. Box 66361
Chicago, IL 60666-0361

RE: The tariff classification of Christmas decorations from China.

Dear Ms. Dorfman:

In your letter dated January 28, 2002, on behalf of your client LTD Commodities Incorporated, you requested a tariff classification ruling.

The submitted samples are identified as XHE-6piece Cheese, Cracker and Spreader Set. This set consists of a ceramic platter with four cheese spreaders. A three-dimensional Christmas tree is permanently affixed on one end of the platter. It is decorated with colorful lights and gold bows. The Christmas tree has four slots provided to hold the four spreaders. Sculptured holly leaves, berries and poinsettias decorate the border of the large ceramic platter. This dish is for serving breads, crackers or other holiday treats. The small bowl-shaped dish permanently affixed to the other end of the dish holds the spreads, cheese or butter. The spreaders measure 5” x 1” and the handles are made in the shapes of Santa, snowman, gingerbread man and a Christmas bear. The large ceramic platter dish measures 12” x 8-1/4” in diameter and is a three-dimensional representation of recognized symbols of Christmas. This set is not only a Christmas decoration, but serves as a functional item.

The samples are returned as you requested

The applicable subheading for item XHE-6 piece Cheese, Cracker and Spreader Set 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: Other: 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 Wong at 646-733-3026.


Robert B. Swierupski

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