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NY G84555





December 14, 2000

CLA-2-95:RR:NC:SP:225 G84555

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Linda C. Pearson
Seasonal Specialties
11455 Valley View Road
Eden Prairie, Minnesota 55344

RE: The tariff classification of a flag decoration from China

Dear Ms. Pearson:

In your letter dated November 14, 2000, received in this office on November 16, 2000, you requested a tariff classification ruling.

Photographs illustrating the front and back of the “Flag Lawn Stake,” item #T08113, were submitted with your inquiry. The item consists of a painted canvas glued to a black metal rectangular frame on a stake. The canvas is painted on one side depicting the American flag. The article is intended for use as a lawn decoration on the holiday of July Fourth.

We note that the flag decoration is distinguishable from genuine flags of Chapter 63, due to the lack of portrayal of the pattern on both sides of the fabric. As a result of this construction, the subject article is not excluded from classification within Chapter 95 by Note 1 (f), which excludes textile flags or bunting . . . of chapter 63.

The applicable subheading for the “Flag Lawn Stake,” item #T08113, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The rate of duty will be free, and will remain unchanged in 2001.

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 J. Wong at 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

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