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NY H89601




April 17, 2002

CLA-2-95:RR:NC:SP:222 H89601

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500; 6810.99.0000

Ms. Jenny Davenport
Wal mart Stores, Inc.
601 N. Walton
Bentonville, AR 72716-0410

RE: The tariff classification of gingerbread figurines from China.

Dear Ms. Davenport:

In your letter dated March 13, 2002, you requested a classification ruling.

You have submitted several samples of gingerbread figurines that are identified as assortment number 662723. Your letter of inquiry states that the figurines will be sold in four piece sets. The figurines measure approximately three inches in height. All of the figurines have a flat base that allows the article to stand upright. The figurines are composed of 50% polyresin and 50% natural ground stone.

The samples include a Christmas tree, two sleighs filled with Christmas presents, a girl with a Christmas present, a boy wearing a Santa style hat and holding two red and white striped candy canes, a reindeer, a rocking horse, a moose, a snowman, a bear and a girl. Items that are considered to be Christmas decorations will be classified as festive articles in Chapter 95. The remaining items that are not considered to be festive will be classified in Chapter 68 as articles of stone.

The samples are returned as you requested.

The applicable subheading for the following gingerbread figurines: Christmas tree, two sleighs filled with Christmas presents, a girl with a Christmas present, a boy wearing a Santa style hat and holding two red and white striped candy canes, and a reindeer, 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.

The applicable subheading for the following gingerbread figurines: a rocking horse, a moose, a snowman, a bear and a girl will be 6810.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles...of artificial stone, 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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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