The tariff classification of a “Dept. 56 North Pole House”, # PP 224410 from China.

NY H81546 June 20, 2001 CLA-2-95:RR:NC:2:222 H81546 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, N.Y. 10036-8901 RE: The tariff classification of a “Dept. 56 North Pole House”, # PP 224410 from China. Dear Ms. Wierbicki: In your letter dated May 29, 2001, you requested a tariff classification ruling, on behalf of Avon Products, Inc., your client. You are requesting the tariff classification on an item that is described as a “Dept. 56 North Pole House, item # PP 224410. The product that is the subject of this ruling request is a Christmas holiday article of finely detailed porcelain that depicts an old fashioned, onion domed building covered with sparkling snow and decorated with a Christmas tree, evergreen wreaths, garlands and red bows. The article stands about 5 inches high by 4 ½ inches wide by 4 inches deep and features a detachable steeple with a non-functioning bell and a light bulb with a cord and socket that may be inserted through an opening on the underside. When the light bulb is lit, the light from the bulb is seen through the “open windows” of the building. Also packaged for retail sale with the porcelain building will be two miniature fir trees covered with “snow” and measuring approximately 4 inches high, as well as a bag of “snow” for sprinkling over the items when arranged for festive display. The sample will be returned, as requested. The North Pole House and all its parts are considered a set for the purposes of the HTS. Since the essential character of the set can not be determined, the set would be considered a GRI 3 (c) set and classified as 9505.10.2500 (the last HTS # under consideration). Please note that ever since the “Midwest” case was decided this type of product has been classified as Christmas ornaments. The applicable subheading for the “Dept. 56 North Pole House”, item # PP 224410 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