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NY G86251




January 29, 2001

CLA-2-95:RR:NC:SP:222 G86251

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500; 6307.90.9989

Ms. Pilar Dorfman
E. Besler & Company
P. O. Box 66361
Chicago, IL 60666-0361

RE: The tariff classification of wall hangings from China.

Dear Ms. Dorfman:

In your letter dated December 29, 2000, on behalf of your client LTD Commodities Incorporated, you requested a tariff classification ruling.

You have submitted two samples of wall hangings. They are identified as code SNT, Santa and code MAN, Snowman. The three-dimensional wall hangings are made of nylon woven fabric and measure 40 inches by 30 inches.

Santa is dressed in the traditional red and white suit and hat. A sprig of holly leaves and berries (all made of textile fabrics) are attached to his hat. He is also wearing black gloves and black boots.

The snowman is dressed in a black hat with a blue band and matching gloves. He is wearing a red and green scarf around his neck. The snowman is holding a broom in his right hand.

The samples are returned as you requested.

Both of the above mentioned items are designed to hang vertically by a rod put through the tunnel or sleeve at the top. They are sewn together on all four sides. They have no grommets or other means to affix to a flag pole on the left hand side as a flag would.

The applicable subheading for the Santa wall hanging will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories there: Christmas ornaments: other, other. The rate of duty will be free.

The applicable subheading for the snowman wall hanging will be 6307.90.9989, HTS, which provides for other made up articlesother. The rate of duty will be 7 percent ad valorem.

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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