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NY R01232

January 12, 2005

CLA-2-95:RR:NC:SP:225 R01232


TARIFF NO. 9505.10.2500

Mr. Troy D. Crago, CHB
Atico International, USA
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a Christmas water ball train set from China.

Dear Mr. Crago:

In your letter dated December 27, 2004, you requested a classification ruling.

You have submitted photographs depicting item number W072AA02370, Christmas Waterball Train Set. The train set consists of 8 pieces, one engine and seven assorted train cars with waterglobe toppers. The train measures 19” long by 1-1/2” wide by 2-7/8” high. The train is made of polyresin material and hand painted with a glitter finish. The words “Merry Christmas” is printed on the side of the train. The waterglobes are made of glass. In your listing of the cars, one was omitted. We have included it in this ruling letter.

The engine of the train has Santa inside, car A has a snowman inside the waterglobe, car B has a decorated Christmas tree inside the waterglobe, car C has a bag of gifts inside the waterglobe, car D has a ball inside the waterglobe, car E has a bear holding a decorated Christmas tree inside the waterglobe, car F has a nutcracker soldier inside the waterglobe and car G has a doll inside the waterglobe. The train set is purely decorative for use during the Christmas holiday season. The wheels on the train cars do not move.

The applicable subheading for stock number W072AA02370, the Christmas Waterball Train Set, 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.


Robert B. Swierupski

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