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NY J81788




April 9, 2003

CLA-2-95:RR:NC:SP:225 J81788

CATEGORY: CLASSIFICATION

TARIFF NO. 9505.10.2500

Mr. Marty Bloch
Dell Will Customs Brokers (U.S.A), Inc.
26395 Northline Commerce Drive
Taylor, MI 48180

RE: The tariff classification of Christmas tree ornaments from China.

Dear Mr. Bloch:

In your letter dated March 12, 2003, on behalf of your client Holiday Voices, you requested a classification ruling.

The submitted photocopy of a brochure depicts Christmas tree ornaments. The ornaments are made of plastic and have a metal hook through which a string is attached for the purpose of hanging the ornaments on a Christmas tree. The front side features a picture frame design where a small picture can be added. The backside contains a small chip that allows a short Christmas message to be recorded. The recording can be played multiple times. The recording chip and the picture frame component are merely accessories to the Christmas tree ornament. The essential character of this article is imparted by the Christmas tree ornament.

The applicable subheading for the plastic Christmas tree ornaments with recording chip and picture frame component 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.

Sincerely,

Robert B. Swierupski
Director,

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