The tariff classification of item #’s 1047-64 (Gingerbread door hanger), 1019-67 (Santa), 1196-61 (Xmas tree kit), 1198-69 (Mittens Kit Makes), 1025-86 (Chain Garland Kits), made in China.

N004854 January 16, 2007 CLA-2-95:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Holly VanDeusen Darice( Inc. 13000 Darice Parkway, Park 82 Strongsville, OH 44149-3800 RE: The tariff classification of item #’s 1047-64 (Gingerbread door hanger), 1019-67 (Santa), 1196-61 (Xmas tree kit), 1198-69 (Mittens Kit Makes), 1025-86 (Chain Garland Kits), made in China. Dear Ms. VanDeusen, In your letter dated December 15, 2006, on behalf of Lamrite West Inc, you requested a tariff classification ruling. You submitted a sample of item #’s 1047-64 (Gingerbread door hanger), 1019-67 (Santa), 1196-61 (Xmas tree kit), 1198-69 (Mittens Kit Makes), 1025-86 (Chain Garland Kits), which are being returned upon request. Item # 1047-64 consists of two red and two green foam Gingerbread door hangers accompanied by decorative, sticky back, foam gingerbread men and dots. The item also includes two gold and silver glitter glues. The decorative foam door hangers are 9.5” x 3.25”, come sealed in a plastic bag with a cardboard header. Item # 1019-67 consists of red, white and black foam pieces that differ in size and shape. The pieces must then be glued together to make one Santa Claus display. The Santa is imported in a plastic bag with a cardboard header. Item # 1196-61 consists of green foam articles accompanied by decorative ornaments. The green foam pieces must be glued together to assemble a tree, which is then decorated with the accompanying ornaments. The decorative ornament pieces must also be glued to the tree. The finished Christmas tree measures 5 and ½ inches in height. The item is imported in a plastic bag with a cardboard header. Item # 1198-69 consists of two pieces of green foam in the shape of miniature mittens accompanied by festive decorations. A red hanger connects the mittens for hanging as an ornament. The festive decorations are then glued to the mittens. The mittens are 3” in height and width. They are sealed in a plastic bag with a cardboard header. Item # 1025-86 consists of red, yellow, white and green foam strips that are inserted in to tabs to make a loop. There are 72 strips sealed in a plastic bag, which, when all of the loops are connected, creates a chain 144” in length to wrap around a Christmas tree as a decoration. The article is packaged in a plastic bag with a cardboard header. The assembled products are for purely decorative uses that will be used to decorate the home for the Christmas holiday. The applicable subheading for item #’s 1047-64 (Gingerbread door hanger), 1019-67 (Santa), 1196-61 (Xmas tree kit), 1198-69 (Mittens Kit Makes), 1025-86 (Chain Garland Kits) 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division