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NY J80643




January 31, 2003

CLA-2-95:RR:NC:SP:225 J80643

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.1500

Ms. Yvonne M.W. Richardson
The Millwork Trading Co., Ltd.
1372 Broadway, 2nd Floor
New York, NY 10018

RE: The tariff classification of a “Snowman Christmas Decoration” from China.

Dear Ms. Richardson:

In your letter dated January 27, 2003, on behalf of Bed, Bath and Beyond, you requested a tariff classification ruling.

The sample submitted, Item #51487, “Snowman Christmas Decoration”, consists of a wooden lawn decoration comprised of a snowman that measures approximately 24 inches in height x ½ inch in thickness x 16 inches across from arm-to-arm. The snowman is dressed in a red and blue hat decorated with a gold star, a blue and red scarf, and blue mittens. The right mitten is decorated on top with a perched red bird and the center of the mitten is decorated with a red heart. The left mitten is decorated on top with a perched owl and a red heart in its center. The snowman has a carrot nose and three blue buttons on his chest. In front of the snowman are a 14” decorated Christmas tree, a 7” squirrel, and a 9” raccoon. Two wooden blocks nailed in back keep the decoration upright. The snowman, Christmas tree, squirrel, and raccoon all have a series of small holes drilled inside of them and filled with light bulbs. When the item is plugged in, the various bulbs light up and illuminate the objects. The decorated Christmas tree is a recognized symbol of the Christmas holiday, and therefore, this item is classifiable as a festive article.

Your sample is being returned as requested.

The applicable subheading for Item #51487, “Snowman Christmas Decoration”, will be 9505.10.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Other: Of wood.” 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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