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NY J81632

March 7, 2003

CLA-2-95:RR:NC:SP:225 J81632


TARIFF NO. 9505.10.2500; 3926.40.0000

Mr. R Trace Garrett
Associated Merchandising Corporation
500 Seventh Avenue
New York, NY 10018

RE: The tariff classification of garlands from China.

Dear Mr. Garrett:

In your letter dated February 27, 2003, you requested a classification ruling.

The submitted samples are identified as Christmas tree garlands. Style number C160605 is composed of wire that has been covered with green paper. The small acrylic pieces that appear as ice chunks are glued to thin wires. The thin wires with the acrylic ice chunks are glued onto the wire garland. Your letter of inquiry states that this article is known as a Christmas tree garland. However, there are no accepted symbols of Christmas motifs that would dedicate its use specifically for Christmas festivities.

Style number C161335 is a Christmas tree garland composed of wire that has been covered with brown paper. It is decorated with pine cones, red berries made of styrofoam that are covered with acrylic and artificial leaves made of man-made fiber woven fabric. The plastic berries are glued onto small wire stems that are also coated with acrylic. The small wire stems with the berries are intertwined with the wire garland. This article is considered to be used for Christmas festivities and will be classified in Chapter 95.

The samples are returned as you requested.

The applicable subheading for the Christmas tree garland style number C161335, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive...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 ice garland, style #C160605, 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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