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NY H85946




January 25, 2002

CLA-2-95:RR:NC:SP:222 H85946

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

Ms. Andrea Miller
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of Christmas banners from China.

Dear Ms. Miller:

In your letter dated January 8, 2002, you requested a tariff classification ruling.

The submitted sample is a Christmas banner made of textile fabric. The top of the banner is made straight with four textile loops. One tassel hangs from the v-shaped bottom of the banner. A wooden dowel is inserted through the loops and a textile cord with tassels on each end is attached to the wooden dowel for easy hanging. Your letter of inquiry states that these banners will be available in three styles: (1) Christmas Angel, (2) Three Wise Men and (3) Noel. The banners will be displayed together, although, each item may be purchased separately. You further state that the banners will be sold a few months before Christmas and will not be sold after December 24th. In our opinion, these banners are considered to be festive articles used as decorations during the Christmas holiday season.

The sample is returned as you requested.

The applicable subheading for the Christmas banners 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 646-733-3024.

Sincerely,

Robert B. Swierupski
Director,

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