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NY I86671

September 30, 2002

CLA-2-95:RR:NC:SP:222 I86671


TARIFF NO.: 9505.10.2500; 8306.21.0000; 3926.40.0000

Ms. Lucia Buckman
Associated Merchandising Corporation
500 Seventh Avenue
New York, NY 10018

RE: The tariff classification of Christmas decorations and other articles from China.

Dear Ms. Buckman:

In your letter dated September 20, 2002, you requested a classification ruling.

You have submitted four samples that include Christmas decorations and other articles that are not festive.

Sample numbers one and two are identified as Gingerbread House and a Gingerbread Church, assortment style number 23012SRI. They are composed of earthenware material with a glazed finish. The church and house will be used as tea light holders. They are decorated with Christmas wreaths, lights, candy canes and a Christmas tree. Each article is designed with an opening in the back to place a tea light candle inside for illumination.

Sample number three is identified as style number H218118. It is known as an ornament hanger with a snowflake base design. It is composed of silver plated zinc and measures 9 inches high with a 5-inch base. Although your letter of inquiry states that this is a Christmas ornament hanger, the snowflake base design is not an accepted symbol of a Christmas motif that would specifically dedicate this item as a festive article for the Christmas season. This ornament hanger will not be classified as a festive article in Chapter 95.

Sample number four is an angel tabletop decoration. It is identified as style number ST020321. The upper body, head, arms and hands of the angel are composed of resin. She is wearing a burgundy and ivory dress that extends over the wing. The lower body is made of wire mesh. The angel is designed in such a manner that it stands upright on a tabletop, mantle or shelf. Your letter of inquiry states that the angel will be used as a Christmas decoration. However, there are no accepted symbols of Christmas motifs that would dedicate this angel as a festive article. Therefore, classification for this article will be in Chapter 39 as a decorative article of plastic.

The samples are returned as you requested.

The applicable subheading for the Gingerbread house and church 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 metal ornament hanger will be 8306.21.0000, HTS, which provides for statuettes and other ornaments, of base metal, plated with precious metal. The rate of duty will be 4.5 percent ad valorem.

. The applicable subheading for the angel tabletop decoration will be 3926.40.0000, HTS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The rate of duty will be 5.3 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.


Robert B. Swierupski

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