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NY I80665

April 22, 2002

CLA-2-95:RR:NC:2:222 I80665


TARIFF NO.: 9505.10.3000

Amanda Wilson
Dillard”s, Inc.
1600 Cantrell Road
Little Rock, AR 72201

RE: The tariff classification of a ten-piece nativity scene from Taiwan.

Dear Ms. Wilson:

In your letter dated April 10, 2002, you requested a tariff classification ruling.

You are requesting the tariff classification on a ten-piece nativity scene of glazed jade porcelain with 24K gold accents. The nativity scene and figures are designated as style 227T2315TA. An arch with the holy family and an angel sit on a wooden wind-up musical base. Three wise men, a shepherd and a lamb are also included in the nativity scene. The additional nativity figures (the wise men, the shepherd and a lamb) are not attached to the musical base. The samples will be returned, as requested.

Classification under the Harmonized Tariff Schedule of the United States is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may be applied.

The merchandise to be imported is comprised of a wind-up musical base and a stationary nativity scene, as well as separate figures. An arch with the holy family and an angel is permanently attached to the musical base, while the additional nativity figures (three wise men, a shepherd and a lamb) are free -standing figures. The product is considered a set for the purposes of the tariff. When the essential character of a set can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the set. In the instant case, it has been determined that the nativity scene imparts the essential character to the set. Style 227T2315TA will be classified in Chapter 95 as a nativity scene and figures.

The applicable subheading for the ten piece nativity scene, style 227T2315TA, will be 9505.10.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles for Christmas festivities and parts and accessories thereof: Nativity scenes and figures thereof.” 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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