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NY J88081




September 12, 2003

CLA-2-95:RR:NC:SP: 225 J88081

CATEGORY: CLASSIFICATION

TARIFF NO. 9505.10.2500

Ms. Heather M. Conner-Garofalo
Bed Bath & Beyond
650 Liberty Avenue
Union, NJ 07083

RE: The tariff classification of a pre-lit artificial Christmas tree from China.

Dear Ms. Conner-Garofalo:

In your letter dated August 7, 2003, on behalf of your client Bed Bath & Beyond Procurement Co., Inc., you requested a classification ruling.

The submitted sample is identified as item number SKU 13026793. It is an artificial pre-lit Christmas tree. The branches are composed of green plastic strips that have been wrapped around wire. Miniature electric lights are wrapped around the branches. The pre-lit artificial Christmas tree is approximately 28 inches high. The base is constructed to resemble a terra cotta pot that measures approximately 5 inches high. This pre-lit Christmas tree is designed for indoor or outdoor use during the Christmas holiday season to decorate the walkway.

The sample is returned as you requested.

The applicable subheading for the pre-lit Christmas tree will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for festive...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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