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NY C89408


July 21, 1998

CLA-2-95:RR:NC:SP:222 C89408

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

Ms. Sheila Andrews

Dillard Department Stores, Inc.

11701 Otter Creek Road South

Mabelvale, AR 72103

RE: The tariff classification of Christmas musical items from China.

Dear Ms. Andrews:

In your letter dated June 17, 1998, you requested a tariff classification ruling.

You have submitted three samples of musical items and one photocopy of a musical item. Your letter of inquiry states that these items will be sold in your "Trim-A-Tree" Department during the Christmas holiday season.

Number 827T2438TH identifies two styles of wind-up musical items. The first style is in the shape of a house with a three dimensional Santa figure, his reindeer and sleigh on the roof-
top, at the chimney. This musical item plays several Christmas tunes.

A photocopy of the second style shows a wind-up musical item that plays various Christmas melodies. It is made in the shape of a Christmas stocking, stuffed with toys. An opening in the lower part of the Christmas stocking reveals a three dimensional Santa figure standing inside.

Style #827T2419TA is identified as Santa and dogs. It is an 8" round musical item designed with a three dimensional Santa figure in his work shop. Santa is surrounded by a three dimensional Christmas tree, presents, toys and dogs. This item is battery operated. It plays several Christmas tunes, with the dogs barking. It is decorated with holly trim, Christmas stockings filled with bones, small Christmas trees and a "Merry Christmas Banner".

Style #827T2409TP a 120mm wind-up musical water globe. Inside the globe there are three angels with instruments. The item is composed of a glass globe and a resin base.

We are unable to issue a ruling on the classification of the wind-up musical items identified as style #827T2438TH and style #827T2409TP, you requested us to rule on. The issue of the classification of wind-up musical items 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 samples are returned as you requested.

The applicable subheading for style #827T2419TA, 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,


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