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NY N010739

May 10, 2007



TARIFF NO.: 9505.10.2500

Ms. Michelle Dias
Princess House
470 Myles Standish Industrial Park
Taunton, MA 02780

RE: The tariff classification of Penguin Ornaments (#6987) from China

Dear Ms. Dias:

In your letter dated May 2, 2007 you requested a tariff classification ruling.

The Penguin Ornaments (#6987) feature black and white penguins with a miniature snowy glass globe as a stomach and defined facial feature. The penguins also sport green and red spotted scarves with green and red striped hats. The Penguin Ornaments have a metal ring affixed to the top of their hat which will hold a red ribbon to be used for hanging the ornament on a Christmas tree. The Penguin Ornaments are mostly comprised of resin and measure approximately 3 ½” in length x 2” in width. The Penguin Ornaments will be imported in a set of two.

The Penguin Ornaments (#6987) functions solely as an ornament decoration that is to be hung on a Christmas tree during the Christmas holiday.

The applicable subheading for the Penguin Ornaments (#6987) 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: 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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