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NY G86345




February 12, 2001

CLA-2-95:RR:NC:SP:222 G86345

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

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

RE: The tariff classification of fabric Christmas and fabric Christmas wreath from China.

Dear Ms. Pearson:

In your letter dated January 8, 2001, you requested a tariff classification ruling.

You have submitted pictures depicting samples of a fabric Christmas tree and a fabric Christmas wreath. Both items have a string attached to the top to allow for hanging on a wall or door.

The fabric Christmas tree is identified as item #T06853. The three-dimensional fabric Christmas tree is stuffed with 100 percent polyester filling. The Christmas tree is made of fabric that contains 85 percent polyester and 15 percent cotton. This Christmas tree is decorated with buttons that are made of wood and painted different colors.

The fabric Christmas wreath is identified as item #T06854. The three-dimensional wreath is composed of fabric that contains 85 percent polyester and 15 percent cotton. The Christmas wreath is stuffed with 100 percent polyester filling. This Christmas wreath is decorated with wooden buttons that have been painted different colors.

Your letter of inquiry states that these items are intended to be wall or door hangings for the Christmas holidays. You also state that they will be sold only during the Christmas holiday season.

The applicable subheading for the decorated Christmas tree and Christmas wreath 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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