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NY J88102




September 12, 2003

CLA-2-95:RR:NC:SP: 225 J88102

CATEGORY: CLASSIFICATION

TARIFF NO. 9505.10.2500; 9505.10. 5020

Mr. David S. Levy
Grunfeld, DeSiderio, Lebowitz, Silverman & Klestadt 245 Park Avenue, 33rd Floor
New York, NY 10167-3397

RE: The tariff classification of Christmas decorations from China.

Dear Mr. Levy:

In your letter dated August 18, 2003, on behalf of your client Alco Industries, Inc., you requested a classification ruling.

You have submitted four photographs of decorative Christmas items. Style number 9107FD is a lighted plastic Christmas ornament designed exclusively for use during the Christmas holiday season. It features a three-dimensional Santa Claus that operates with batteries.

Style number 40011AST is an assortment of ceramic hard candy mugs. Each mug is a three-dimensional representation of Santa’s head. The hard candy will be imported separately from the functional candy mugs.

Style number 40328 is a ceramic Christmas stocking with candy. The three-dimensional representation of the functional Christmas candy stocking will be imported separately from the candy.

Style number 9455 is a set of two decorative Christmas plates with a metal rack. Together both plates feature Santa Claus holding a decorated Christmas wreath. They are displayed in the metal rack mounted on a wall. The top plate features Santa’s head and the lower plate features his body. The plates contain a written warning on the backs indicating that they are meant for decorative purposes only.

The applicable subheading for style number 9455, a set of decorative plates and style number 9107FD, a lighted Christmas ornament will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The rate of duty will be free.

The applicable subheading for assortment style number 40011AST, ceramic Santa Mugs and style number 40328, ceramic Christmas stocking will be 9505.10.5020, 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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