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NY J81050

February 21, 2003

CLA-2-95:RR:NC:SP:225 J81050


TARIFF NO. 9505.10.1500

Ms. Yvonne M. W. Richardson
The Millwork Trading Co., Ltd.
1372 Broadway, 2nd Floor
New York, NY 10018

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

Dear Ms. Richardson:

In your letter dated January 31, 2003 on behalf of your client Bed Bath & Beyond, you requested a classification ruling.

The submitted sample is described as item number 51483. A piece of wood that measures approximately 19 inches in height has been carved in the shape of a Christmas tree. This wooden Christmas tree has bells attached with a string of Christmas lights wrapped around and secured in place. A wooden star is attached to the top of the tree. The wooden Christmas tree stands in a wooden base.

Your letter of inquiry states that the string of lights on the Christmas tree are part of the decorations, and are not intended to be removed for separate use. You further state that this product will be available in two styles, electric lights Christmas tree, item number 51483 and battery operated lights Christmas tree, item number 405M-433A.

The sample is returned as your requested.

The applicable subheading for both styles of the wooden Christmas tree will be 9505.10.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Of wood. 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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