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NY I80618




April 19, 2002

CLA-2-95:RR:NC:2:222 I80618

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.3000

Amanda Wilson
Dillard’s, Inc.
1600 Cantrell Road
Little Rock, AR 72201

RE: The tariff classification of a polyurethane nativity manger from China.

Dear Ms. Wilson:

In your letter dated April 5, 2002, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as a polyurethane nativity manger, style 227TR497TN. It is designed to resemble stone and is constructed with one door and two windows. It is decorated with a palm tree, several pots and a lantern. Although the manger will be imported and sold on its own, it is designed and marketed to serve as a background for the display of nativity figures. The nativity manger will be packaged in a photo box and will be offered for sale in the Dillard’s Trim-A-Home Department during the Christmas season. The product will be classifiable in Chapter 95 of the HTSUS as a nativity scene. The sample will be returned, as requested.

The applicable subheading for the polyurethane manger, style 227TR497TN, will be 9505.10.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles for Christmas festivities and parts and accessories thereof: Nativity scenes and figures thereof.” 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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