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NY D83943




November 20, 1998

CLA-2-95:RR:NC:SP:222 D83943

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

Ms. Dee Arias
Yamato Customs Brokers USA, Inc.
920 N. Dillon Drive
Wood Dale, IL 60191

RE: The tariff classification of Christmas decorations from China.

Dear Ms. Arias:

In your letter dated October 21, 1998, on behalf of your client American Fun & Toy Creators Inc., you requested a tariff classification ruling.

You have submitted three samples of Christmas decorations that are identified as character towel hangers.

The first sample, ABC item #71806 is a Snowman character towel hanger. The upper body is a three dimensional representation of a snowman. The snowman is wearing a green hat with burgundy trim and a bow. He is also wearing green gloves and ear muffs, with a burgundy scarf around his neck. The lower body is composed of a white terry towel with brown plaid trim around the border and across the front.

The second sample, ABC item #71807 is a Santa Claus character towel hanger. The upper body is a three dimensional representation of Santa Claus. Santa is wearing his traditional red and white coat and hat with green gloves. He is also wearing a black belt with a yellow buckle. His hat is adorned with green holly leaves and red berries. The lower body portion is composed of a white terry towel with red plaid trim around the border and across the front.

The third sample is a Reindeer character towel hanger. The reindeer has red antlers with green bows. The reindeer is dressed in a beige and green top with a black and white bow-tie. The lower portion is composed of a white terry towel with green and black trim around the border and across the front. All of the character towels have an attachment in the back for hanging the decoration.

Your letter of inquiry states that these item will be sold only during the holiday season and they are intended to be hung on a door, wall, mantlepiece or in the kitchen. You also state that they will be packaged one piece per poly bag. Although these items may have some minimum function, we believe they are used primarily as decoration.

The issue of snowmen as festive articles is currently before U.S. Customs Headquarters. We are unable to render a classification on the following article, Snowman character towel hanger, ABC item #71806.

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 Santa character towel hanger and the Reindeer character towel hanger 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 212-466-5892.

Sincerely,

Robert B. Swierupski
Director,

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