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NY D83380





December 2, 1998

CLA-2-95:RR:NC:SP:222 D83380

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.5020

Mr. David M. Murphy
Grunfeld, Desiderio, Lebowitz & Silverman 245 Park Avenue, 33rd Floor
New York, NY 10167-3397

RE: The tariff classification of Christmas articles from China.

Dear Mr. Murphy:

In your letter dated October 29, 1998, on behalf of your client Cardinal, Inc., you requested a tariff classification ruling.

You have submitted a sample that is identified as style no. G6294, "Christmas Candle Holder". The sample is made of resin material. It is approximately 7 inches in diameter and approximately 4 inches high. The inside of the candle holder is designed to hold a candle that measures approximately 4 inches in diameter. The outer portion of the candle holder is designed with one Santa and his bag of toys standing by the chimney, another Santa sits in his sleigh full of toys and gifts, drawn by three reindeer. Other decorations include Christmas trees, snowmen, gifts and a dog. The candle holder is for use in celebration and entertainment during the Christmas holidays.

Although some of the figures are uncolored in the rear, when the candle is in place, the Santa, sleigh and reindeer figures appear to be three dimensional representations of recognized festive motifs.

The sample is returned as you requested.

The applicable subheading for the "Christmas Candle Holder" will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for...articles for Christmas festivities and parts and accessories thereof: 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 212-466-5892.

Sincerely,

Robert B. Swierupski
Director,

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