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NY F80001




December 20, 1999

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.40.8000; 9505.10.2500

Mr. Kevin W. Stewart
The I.C.E. Co., Inc.
P. O. Box 610583
Dallas/Fort Worth Airport, TX 75261-0583

RE: The tariff classification of Christmas decorations from China or Thailand.

Dear Mr. Stewart

In your letter dated November 21, 1999, on behalf of your client Celeberty Inc., you requested a classification ruling.

You have submitted four pictures of the articles you intend to import. The pictures depict (1) a lighted wreath with 130 tips, (2) a lighted frosted wreath with 190 tips, (3) a lighted Christmas tree with 972 tips and (4) a lighted garland with 180 tips. All of the items are composed of green plastic strips that are designed to appear as branches. The Christmas lights are incorporated within each item.

Electrical garlands of all types are excluded by chapter note from chapter 95.

The applicable subheading for both of the lighted wreaths and the lighted Christmas tree will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides forarticles for Christmas festivities and parts and accessories thereof: Christmas ornaments, other. The rate of duty will be free.

The applicable subheading for lighted garland will be 9405.40.8000 HTS, which provides for other electric lamps and lighting fittings, other. The rate of duty will be 3.9 percent ad valorem.

The rates of duty will remain unchanged for the coming year.

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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