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NY I81748




June 3, 2002

CLA-2-95:RR:NC:2:222 I81748

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of decorative Christmas bears and a decorative monkey dressed in Santa clothes from China.

Dear Mr. Hoffacker:

In your letter dated May 01, 2002, you requested a tariff classification ruling, on behalf of Big Lots Stores, Inc., your client.

You are requesting the tariff classification on three decorative products for the Christmas season. The first items, # ASM-2YE39/4, are a male and a female version of a teddy bear dressed in clothing that would be appropriate for Christmas. In addition, the two bears (Christmas fabric bears) are draped in Christmas symbols. The second product called Christmas Jewel Patchwork Bear, item # ASM-1KGD07, is a decorative bear dressed in Christmas clothing. The third item is a Fabric Monkey with Santa Wear, item # ASM-2YR386. The decorative monkey is dressed in a fancy Santa suit with a green velvet vest. The bears and the monkey are fitted with wire frames for standing or sitting, and are not considered toys. The products will be classified in Chapter 95 of the HTSUSA, as Christmas ornaments. Color photographs were provided, in lieu of samples.

The applicable subheading for the decorative Christmas bears and monkey, item #s ASM-2YE39/40, ASM-1KGD07 and ASM-2YR386 will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articlesparts 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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