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NY I81646





May 31, 2002

CLA-2-95:RR:NC:SP:222 I81646

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 wooden Christmas plaques from China.

Dear Ms. Davenport:

In your letter dated May 10, 2002, you requested a classification ruling.

The submitted six samples of Christmas Figure Wood Plaques identified as assortment number GAA-2X013. The plaques are made of wood with metal and raffia, and some fabric on them.

The first plaque has the words “Merry Christmas”, Santa and an upside-down red and white candy cane, pine cones, holly berries and evergreen branches. The second plaque has the words “Happy Angel” with the face of an angel over a heart. The angel has a halo of holly leaves and berries on her head. The third plaque has the words “Snow Angel” and features a snowman’s head wearing a hat with evergreen branches, holly leaves and berries over a red heart. The fourth plaque has the words “I Love Snow” and a snowman’s head. The snowman’s head is adorned with a black top hat that has evergreen branches, holly berries and pinecones on it with a red and white scarf. The fifth plaque has the words “Winter Wonderland” with an angel holding a star and it has a tree on it. The sixth plaque has the words “Happy Holidays” along with the face of Santa, a red and white candy cane, an evergreen branch, pinecones and a wrapped Christmas present.

The samples are returned as you requested.

The applicable subheading for the six styles of wooden Christmas plaques 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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