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NY I80326




April 18, 2002

CLA-2-95:RR:NC:SP:222 I80326

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

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

RE: The tariff classification of Christmas decorations from China.

Dear Ms. Davenport:

In your letter dated March 25, 2002, you requested a classification ruling.

You have submitted six samples of Gingerbread Houses identified as assortment number 662623-1. The assortment of houses include one Toy Shop, one School, one Church, one Candy Shop, one Bakery and one Gingerbread House. The houses are eight inches high with a 6-foot electrical cord attached. They are composed of polyresin and stone powder materials. Each house is decorated with red and white striped candy canes, decorated Christmas trees, decorated Christmas wreaths and other candies. Your letter of inquiry states that the Gingerbread Houses will be marketed and sold in your festive department during the Christmas holiday season.

The samples are returned as you requested.

The applicable subheading for the Gingerbread Houses assortment number 662623-1, 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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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