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NY J84354




May 16, 2003

CLA-2-95:RR:NC:SP:225 J84354

CATEGORY: CLASSIFICATION

TARIFF NO. 9505.10.1000; 9505.10.2500

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

RE: The tariff classification of Christmas trees from China.

Dear Mr. Hoffacker:

In your letter dated April 30, 2003, on behalf of your client Big Lots Stores, Inc., you requested a classification ruling.

The submitted photographs depict five different styles of Christmas trees. Item number X0856 is a decorated Christmas tree made of glass. It measures 5-1/2” x 2-1/4” x 8-1/2” high.

Item number X0873 identify a decorated Christmas tree composed of 50% calcium carbonate derived from natural ground stone powder uniformly mixed with plastic through out the article. This decorative article measures 3-3/4” in diameter by 16” high. We are unable to render a classification on this item without a sample. Please submit a sample of this item when you resubmit your request.

Item number D32021 is a 24” high red/amber jewelled, tassell Christmas tree. It is composed of 65% plastic and 35% tin. This spiral-shaped tree is designed with plastic beads on hanging tassells. We are unable to render a classification of this item without a sample. In addition to the sample please indicate whether the beads are strung or glued onto the tassells.

Item number D25354B identify 18” high Christmas trees made of 100% sisal. The 3-piece sisal trees are in a burlap base. Without a sample of the sisal trees we are unable to render a classification at this time. When you resubmit your request please include a sample of this product and indicate how the trees are manufactured. Does the manufacturing process include yarns made of sisal?

Item number D32034B is a 16” silver/gold Christmas tree in a terracotta pot. The Christmas tree is composed of 50% wire, 35% plastic and 15% terracotta. The tips of the branches are fashioned with silver colored acrylic beads.

The applicable subheading for item number X0856, the glass Christmas tree will be 9505.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of glass. The rate of duty will be free.

The applicable subheading for item number D32034B, the acrylic beads Christmas tree will be 9505.10.2500, 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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