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NY I84004

July 25, 2002

CLA-2-95:RR:NC:SP:222 I84004


TARIFF NO.: 9505.10.2500

Mr. Mark F. Weisbrod
The Better Mousetrap People (B.C.) Ltd.
111 Water Street, Unit 210
Vancouver, B.C.
Canada V6b 1A7

RE: The tariff classification of a Christmas tree topper from China.

Dear Mr. Weisbrod:

In your letter dated July 5, 2002, you requested a classification ruling.

The submitted photograph and descriptive label depicts a Snowman Christmas tree Topper. This article is made of three parts; a large head and two detachable arms. The arms are made of stitched material with standard polyester stuffing. The imitation mittens are an integral part of the stitched design and cannot be removed. The one-piece head construction includes the hat and scarf that cannot be separated from the head. The head has a hook and loop strap at the back that enables the head to be firmly attached to the top portion of the Christmas tree. The arms have tie strings that enable the arms to be positioned near the head creating the desired impression.

The applicable subheading for the snowman Christmas tree topper 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.

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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