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NY M85544

August 29, 2006

CLA-2-95:RR:NC:SP:225 M85544


TARIFF NO. 9505.10.2500; 6307.90.9889

Mr. Joe Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of Christmas decorations from China.

Dear Mr. Hoffacker:

In your letter dated July 28, 2006, on behalf of your client Big Lot Stores, Inc., you requested a tariff classification ruling.

You have submitted photo illustrations depicting four assortments of Hanging Christmas Decorations with Bells. This assortment is identified as item numbers FA1613/14/18/23. Included in the assortment are Santa, a Red Nose Reindeer, a Bear and a Snowman. The decorations are 22 inches wide and 22 inches long. The wings are held in place by a 22 inch wide plastic coated steel wire to which the bells are attached.

Santa and the Red Nose Reindeer will be classified as festive articles for the Christmas holiday season. The Bear and the Snowman are not considered to festive articles for the Christmas season, therefore classification will be in Chapter 63 as other made-up articles.

The applicable subheading for the Santa and the Red Nose Reindeer hanging decorations, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 Snowman and the Bear made of textile components will be 6307.90.9889, HTSUS, which provides for other made-up textile articles, other. The rate of duty will be 7 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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