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NY K80366




November 12, 2003

CLA-2-95:RR:NC:SP:225 K80366

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.1500

Orlando Rodriguez
ALMACENES PITUSA, INC.
P.O. Box 839
San Juan, PR 00919-0839

RE: The tariff classification of four wooden Christmas ornaments from China

Dear Mr. Rodriguez:

In your letter dated October 21, 2003 you requested a tariff classification ruling.

The first item, Christmas Angel Plaque #92312, is 8” high and 6” wide. Made of wood, the angel holds a star and above her head is a curved piece of wood with the words “FELIZ NAVIDAD”.

The second item, Christmas Tree Ornament #92343, is 18” high and 10” wide. Made of wood, a decorated Christmas tree has red birds, wrapped blue presents and a small banner with the words “Feliz Navidad”. Above the tree is a cloud shaped piece of wood with the words “FELIZ NAVIDAD”.

The third item, Christmas Ornament #92503, is a 3.5” high, 10” wide wooden plaque. The plaque has the words “FELIZ NAVIDAD” and a nativity scene in the center.

The final item, Christmas Ornament Santa Claus on Top of House #92503, is a 10“ high and 8.5” wide wooden diorama. In the background is the night sky. Santa stands on the roof of a small house (Santa and the house are the same height).

The applicable subheading for all four items will be 9505.10.15, 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: Christmas ornaments: 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 J. Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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