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February 24, 1999

CLA-2-95:RR:NC:SP:222 D87403

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.5020

Ms. Lisa Chastain
Fritz Companies, Inc.
3930 West 29th Street, Suite #5
Wichita, KS 67217

RE: The tariff classification of Santa Claus and snowman candle holders from China.

Dear Ms. Chastain:

In your letter dated December 31, 1999, on behalf of your client Decorator and Craft, you requested a tariff classification ruling.

You have submitted two samples of candle holders for Christmas.

The first sample is identified as a rusty tin snowman candle holder, item #24-7313. It is composed wholly of rusty tin. The rusty tin snowman is three dimensional and measures 5" x 5" x 9-1/2". The top of the hat is designed to hold a candle. You provided catalog pages from the Decorator and Craft’s Christmas catalog showing the snowman candle holder advertised with other festive articles.

The second sample, item #52-4115, is identified as a Santa Claus candle holder. It is made of tin that has been designed and painted with a three dimensional Santa Claus face. Santa’s face depicts a white mustache and beard. The top portion of Santa’s hat is made to hold a candle.

The applicable subheading for the Santa Claus 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: 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 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,

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