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NY C87711




June 12, 1998

CLA-2-95:RR:NC:SP:222 C87711

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500; 9505.10.3000

Ms. Rosy Curbelo
Almacenes PITUSA
P. O. Box 839
Hato Rey Station
San Juan, P. R. 00919-0839

RE: The tariff classification of Christmas decorations from China.

Dear Ms. Curbelo:

In your letter dated May 7, 1998, you requested a tariff classification ruling.

You have submitted two samples of Christmas decorations.

The first sample is identified as item #H-74-T-8692. It is a 5-1/2" ceramic nativity scene. The nativity scene depicts Mary, Joseph, baby Jesus and a little lamb. There is as angel watching overhead. This scene includes a candle holder and a tea light candle. The candle is not used to illuminate the area, but it is used to light-up the nativity scene only.

The second sample is identified as item #H-74-L-2256. It is a Christmas window decoration composed of plastic. The article is decorated in a fashion to appear as stained glass. This item is 7 inches high and it has a string attached to the top, and a plastic suction cup, so it can be hung in the window to reflect the designs as the light comes through. In addition, these items may be used to decorate your mantle or door. The plastic stained window decorations are available in four assorted styles; a) Santa on a sleigh, b) a Christmas tree, c) a snowman and d) angels. Each window decoration is packaged on a blistered card with the words "Christmas Window Decorations".

Unfortunately we are unable to issue a ruling on the classification of the snowman window decoration you requested us to rule on. The issue of the classification of snowmen within the Festive Article provision is presently before the office of Regulations and Rulings, Customs Service Headquarters.

Under the circumstances it is suggested that you file protests for any entries that might be made prior to the Headquarters decision being rendered. Request further review of those protests, to receive consideration of your arguments.

The applicable subheading for the plastic window decorations (except the snowman) will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for festive...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free.

The applicable subheading for the ceramic nativity scene will be 9505.10.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for nativity scenes and figures thereof. 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 212-466-5892.

Sincerely,

Robert B. Swierupski
Director,

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