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NY G83539




November 16, 2000

CLA-2-95:RR:NC:SP:222 G83539

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

Ms. Alice Lui
Atico International USA, Inc.
P. O. Box 14368
Ft. Lauderdale, FL 33302

RE: The tariff classification of a spiral tree shaped lights from China.

Dear Ms. Lui:

In your letter dated October 17, 2000, you requested a tariff classification ruling.

You have submitted a sample of lights in the shape of a spiral tree. It is identified as item #W74C-9158. The plastic tree is 6 feet tall and it consists of 300 clear lights. The spiral tree is imported with a stake, a stand and a lighted tree top that are also made of plastic. This tree can be used indoors and outdoors. The flashing lights are designed to continue flashing when one light burns out. In our opinion this item would be used during the Christmas holiday season to decorate the home.

The sample is returned as you requested.

The applicable subheading for the spiral shape lighted tree 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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