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NY N004847

January 12, 2007



TARIFF NO.: 9505.10.2500

Ms. Holly VanDeusen
Darice Inc.
13000 Darice Parkway, Park 82
Strongsville, OH 44149-3800

RE: The tariff classification of a Christmas decorative article from China.

Dear Ms. VanDeusen:

In your letter dated December 14, 2006, on behalf of Lamrite West Inc., you requested a tariff classification ruling.

You submitted a sample of item 1047-58, Train Foam Kit, which is being returned upon your request. The kit consists of pre-cut red and green foam sections that, when interlocked together and glued, form a simple train that measures approximately 7-1/2” in height. Accessories allow one to decorate the train with the words “Christmas Wishes” and “Candy canes”, along with miniature candy canes, candy swirls and a gingerbread conductor. The train is purely a decorative item to decorate the home for the Christmas holiday and will be packaged in a clear plastic box with an illustrated insert and a textile handle.

The applicable subheading for item 1047-58, Train Foam Kit, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other." 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 Wayne Kessler at 646-733-3026.


Robert B. Swierupski

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