The tariff classification of Christmas decorations from China.

NY G87072 March 5, 2001 CLA-2-95:RR:NC:SP:222 G87072 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Pilar Dorfman E. Besler & Company P. O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of Christmas decorations from China. Dear Ms. Dorfman: In your letter dated February 6, 2001, on behalf of your client LTD Commodities Inc., you requested a tariff classification ruling. You have submitted two samples of Christmas holiday wall hangings that are made of wood. Code MAN is a snowman that holds an artificial pine garland. The garland is decorated with a heart, candy cane, stars, a Christmas tree and a gingerbread man. The snowman is wearing a black hat that appears to have snow patches on the top and brim. Code SNT is a Santa dressed in the traditional red and white suit and hat with black boots and gloves. Santa’s white beard is made of textile fabric. Santa holds an artificial pine garland that is decorated with stars, a present, a snowman, a Christmas tree and a gingerbread man. Both wood wall hangings measure 32 inches by 26 inches by 1 inch. They hang from a black wire attached to the back of their hats. The samples are returned as you requested. The applicable subheading for the wood Christmas wall hangings 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 Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division