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NY H86110




December 28, 2001

CLA-2-95:RR:NC:SP:225 H86110

CATEGORY: CLASSIFICATION

TARIFF NO.: # 9505.90.6000; 9505.10.1500

Pilar Dorfman
E. Besler & Co.
115 Martin Lane
Elk Grove Village, IL 60007-1309

Dear Ms. Dorfman:

In your letter dated September 10, 2001, received in this office Dec. 7, 2001, you requested a tariff classification ruling on behalf of your client LTD Commodities Incorporated.

The samples provided were two ULR-Giant Wooden Holiday Letters. The first is BOO, item code BOO. Painted in seasonal colors, the three decorative letters stand upright and measure 22” x 10” x ½”. The second is JOY, item code JOY. Painted in seasonal colors, the three decorative letters stand upright and measure 22” x 10” x ½”.

Classification of the subject merchandise rests on its apparent satisfaction of the guidelines set for festive articles. In general, merchandise is classifiable in heading 9505, HTSUSA, as a festive article when the article, as a whole:
is not predominately of precious or semiprecious stones, precious metal or metal clad with precious metal;
functions primarily as a decoration or functional item used in celebration of and for entertainment in the home on a holiday;
is associated with or used on a particular holiday

The words Boo and Joy are associate with Halloween and Christmas respectively and satisfy the three criteria above. Your samples are returned as requested.

The applicable subheading for the BOO will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles, : Other: Other. The rate of duty will be free. The rate remains unchanged in 2002.

The applicable subheading for JOY will be 9505.10.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles, : Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Of wood. The rate of duty will be free. The rate remains unchanged in 2002.

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 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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