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NY B81042




February 7, 1997

CLA-2-95:RR:NC:SP:222 B81042

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.4010; 9505.10.4020; 8306.29.0000

Ms. Cindy Johnson
Archer Freight Systems, Inc.
P. O. Box 53709
Houston, TX 77052

RE: The tariff classification of Christmas articles from China.

Dear Ms. Johnson:

In your letter dated January 7, 1997, on behalf of your client Builders Square, Inc., you requested a tariff classification ruling.

You have submitted three samples of Christmas articles. Sample no. 1, is identified as item #sku1139575, lighted Christmas tree. It is composed of polyvinyl chloride strips to give the appearance of a Christmas tree. The lights are attached to the tree.

Sample no. 2, is identified as item #sku1139609, Canadian pine wreath with clear lights. The wreath measures 20 inches.

Sample no. 3, is a 16" 3-D display sleigh. The sleigh is made of base metal.

The applicable subheading for the lighted Christmas tree will be 9505.10.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for festive or other entertainment articles...parts and accessories thereof: articles for Christmas festivities and parts and accessories thereof: other: of plastics, artificial Christmas trees. The rate of duty will be free.

The applicable subheading for the Canadian pine wreath will be 9505.10.4020, HTS, which provides for festive or other entertainment articles...parts and accessories thereof: articles for Christmas festivities and parts and accessories thereof: other, of plastics, other. The rate of duty will be free.

The applicable subheading for the 16" 3-D metal display sleigh will be 8306.29.0000, HTS, which provides for bells, gongs and other nonelectric, of base metal; statuettes and other ornaments, of base metal;...and base metal parts thereof: statuettes and other ornaments, and parts thereof: other. The rate of duty will be 2 percent ad valorem.

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 212-466-5892.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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