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NY R04132

June 22, 2006

CLA-2-95:RR:NC:SP:225 R04132


TARIFF NO. 9505.10.1000

Ms. Ready L. Norlie
Creative Design LTD.
212 Old Grande Blvd., Suite C-124
Tyler, TX 75703

RE: The tariff classification of a Christmas tree trim set from China.

Dear Ms. Norlie:

In your letter dated June 6, 2006, you requested a classification ruling.

You have submitted illustrations that depict a 100-piece trim kit. This kit consists of everything an individual would need to decorate a Christmas tree. The glass ornaments include silver/white – GBGT038G, gold/burgundy – GBGT038R, copper/gold – GBGT038W. The trim kit also includes poinsettias, 2.5 inch wide ribbon – 18 yards per roll and 80 pieces of metal hooks. These items are packaged in a storage box designed specifically for keeping the Christmas tree trim kit.

 The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.

GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among the competing headings which equally merit consideration.

Inasmuch as no essential character can be determined, GRI 3(b) does not apply. GRI 3(c) states that, if neither GRI 3(a) nor GRI 3(b) applies, merchandise shall be classified in the heading which occurs last in numerical order among those equally meriting consideration. After examining the Christmas tree trim kit and description provided, this office is of the opinion that the ribbons, metal hooks, poinsettias and glass ornaments merit equal consideration.

The Christmas tree trim kit is considered to be a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3 (c). In this set the glass Christmas tree ornaments appear last in numerical order among the competing headings which equally merit consideration.

The applicable subheading for the glass Christmas tree ornaments will be 9505.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides forarticles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of glass. The rate of duty will be free.

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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