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NY F88107




July 20, 2000

CLA-2-95:RR:NC:SP:222 F88107

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.5020

Mr. Dean L. Worley
Dillard’s Inc.
P. O. Box 486
Little Rock, AR 72203-0486

RE: The tariff classification of plush Christmas baskets from China.

Dear Mr. Worley:

In your letter dated June 19, 2000, you requested a tariff classification ruling.

You have submitted three samples of plush Christmas baskets.

Style M27T2140TS is a 13” plush basket with a three-dimensional Santa head with arms and legs. It is made of red chenille polyester fabric with a visible sewn-in clear plastic liner. The Santa hat has a sprig of holly leaves and berries. A music chip in one hand plays a Christmas tune when squeezed.

Style M27T2139TS is a 13” plush basket with a three-dimensional snowman head with arms and legs. The snowman is wearing a black hat with holly leaves and berries in the hatband. This plush basket is made of polyester fabric. It features a visible sewn-in clear plastic liner. A music chip placed inside the hand plays a Christmas tune when squeezed.

Style M27T2141TS is a 13” plush basket with a three-dimensional reindeer head with antlers and a sprig of holly leaves and berries attached. It is designed with arms and legs with a carry handle. The basket is made of polyester fabric. A plastic liner that provides shape and support is covered with fabric. A music chip placed in the center of the handle plays a Christmas tune when squeezed.

The samples are returned as you requested. The applicable subheading for all three of the plush baskets 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: other, 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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