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NY I83657




July 18, 2002

CLA-2-95:RR:NC:SP:222 I83657

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500; 9405.40.8000

Ms. Jenny Davenport
Wal Mart Stores, Inc.
601 N. Walton
Bentonville, AK 72716-0410

RE: The tariff classification of Christmas decorations from China.

Dear Ms. Davenport:

You have submitted three samples of Christmas decorations. The first item is identified as A-VS-92451WM. The red/white and green/white electric lights are made of plastic. They are fashioned in the shape of candy canes. The candy cane shaped lights include two extra bulbs and stakes so it can be placed in the ground.

The second item is identified as B-VS-97004. This is a red/white candy cane lawn stake set composed of 5 candy canes that light up with a C7 light bulb (included). Three sets can be connected end to end for indoor or outdoor use. The total lighted length is 8 feet.

The third item, identified as C-VS-92475WM, is a set of 5 red and white lighted candy canes. A light set containing 35 miniature lights is placed inside the candy canes. Three sets can be attached together.

The samples are returned as you requested.

The applicable subheading for the candy cane lawn stakes, item A-VS-92451WM and item B-VS-97004, 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 the 35 miniature light set item C-VS-92475WM, will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other. The rate of duty will be 3.9 percent ad valorem.

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

Sincerely,

Robert B. Swierupski
Director,

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