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NY I82400




June 3, 2002

CLA-2-95:RR:NC:2:222 I82400

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0000; 9505.10.2500

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

RE: The tariff classification of item # XFD8030, fabric Santa angel and a fabric snowman angel, 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 item number XFD8030, consisting of two styles: a stuffed fabric Santa angel and a stuffed fabric snowman angel. Both the Santa style and the Snowman style are eighteen inches in height. The Santa is designed with wings, a hat and a jacket, with Christmas tree embroidery on its body, while the snowman is embellished with wings, a hat and a jacket, with winter scenes embroidery on its body. The Santa angel will be classified in Chapter 95 of the HTSUSA as a Christmas ornament. The snowman angel will be classified in Chapter 95 of the HTSUSA as a stuffed toy. Colored photos were provided, in lieu of samples.

The applicable subheading for the stuffed snowman angel of item # XFD8030 will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof.” The rate of duty will be free.

The applicable subheading for the Santa angel of item # XFD8030 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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