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NY K81236




November 28, 2003
CLA-2-95:RR:NC:SP:225 K81236

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.1500; 9505.10.2500

Mr. Orlando Rodriguez
P.R. Retail Stores, Inc.
D/B/A Almacenes Pitusa
P.O. Box 839, Hato Rey Station
San Juan, PR 00919-0839

RE: The tariff classification of Christmas ornaments from China.

Dear Mr. Rodriguez:

In your letter dated November 3, 2003, you requested a tariff classification ruling.

You submitted photographs of four Christmas ornaments. “White Poinsettia Christmas Ornament” identified as item number 2181/114C consists of a plastic decoration featuring several poinsettias in a flowerpot that measures approximately 4-1/2 inches in height. The decoration has a loop attached on top and is intended as an ornament to be hung on a Christmas tree.

“Rocking Horse Christmas Ornament” identified as item number 2182/114C is decorative plastic white rocking horse that measures approximately 3 inches in height and 4 inches in length. The rocking horse is decorated with a red mane and tail, a gold saddle, and various red, green, and gold geometric shapes. The item has a loop attached on top and is intended as an ornament to be hung on a Christmas tree.

“Gold Angel Christmas Ornament” identified as item number 1474/114C is a decorative gold angel blowing a trumpet that is made of plastic and measures approximately 1 inch in height and 2-1/2 inches in length. The item has a loop attached on top and is intended as an ornament to be hung on a Christmas tree.

“Little Girl Holding Gift Christmas Ornament” identified as item number 1763/114C is a decorative 2-1/2” wood decoration depicting a little girl holding a gift. The item has a loop attached on top and is intended as an ornament to be hung on a Christmas tree.

The applicable subheading for “Little Girl Holding Gift Christmas Ornament” identified as item number 1763/114C 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.

The applicable subheading for “White Poinsettia Christmas Ornament” identified as item number 2181/114C, “Rocking Horse Christmas Ornament” identified as item number 2182/114C, and “Gold Angel Christmas Ornament” identified as item number 1474/114C will be 9505.10.2500, 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: 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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