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April 22, 1999

CLA-2-95:RR:NC:SP:222 D89556

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

Mr. William A. Vollmerhausen
K Mart Corporation
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of three rattan wreaths from China.

Dear Mr. Vollmerhausen:

In your letter dated March 16, 1999, you requested a tariff classification ruling.

You have submitted three samples of rattan wreaths. They are identified as code #64-68-20.

Design #1 is a 12.8 inch rattan wreath with a wooden snowman head. The snowman head is dressed in a hat and scarf. The wreath has a wooden banner with the word “Greetings” over the snowman’s head. The rattan wreath is decorated with wooden snow flakes, natural dry pine cones, man-made fiber woven holly leaves and plastic berries with plastic pine branches.

Design #2 is a 12.8 inch rattan wreath with a wooden Santa head. The Santa head is dressed in the traditional red and white hat with a white beard and mustache. A wooden banner with the word “Welcome” is placed above Santa’s head. The wreath is decorated with wooden stars, paper wrapped gift boxes, natural dry pine cones, artificial holly berries and artificial pine branches made of plastic.

Design #3 is a 12.8 inch rattan wreath that is decorated with two flying angels made of wood. The angels are holding a wooden heart that has the words “Bless Our Home”. This rattan wreath is also decorated with stars, natural dry pine cones, man-made fiber holly leaves, artificial holly berries and artificial pine branches made of plastic.

In our opinion, these wreaths are of the type that would be used for Christmas decorations during the holiday season.

The applicable subheading for the three rattan wreaths 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 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,

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