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NY J84507




May 19, 2003

CLA-2-95:RR:NC:SP:225 J84507

CATEGORY: CLASSIFICATION

TARIFF NO. 9505.10.2500; 3926.40.0000

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of a Christmas decoration and decorative articles of plastic from China.

Dear Mr. Stinson:

In your letter dated May 7, 2003, you requested a classification ruling.

The submitted samples are identified as assortment number 933310, Angels with wings. They are composed of 90% white wash plastic and 10% iron. These items are intended to be used as hanging decorations for the Christmas holiday season. Style A measures 11” x 4” x 8.5”. Style C measures 11” x 3” x 7.75” and style D measures 10” x 4.5” x 6.25”. Samples C and D do not include any symbols or motifs that would dedicate them specifically for Christmas, they are excluded from classification in Chapter 95 as festive articles. Sample A is designed with accepted symbols of the Christmas season and will be classified as a festive article in Chapter 95.

The samples are returned as you requested.

The applicable subheading for assortment number 933310, styles C and D will be 3926.40.0000, Harmonized Tariff Schedule of the United States (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.

The applicable subheading for assortment number 933310, style A will be 9505.10.2500, 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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