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NY K86341




June 3, 2004
CLA-2-95:RR:NC:SP:225 K86341

CATEGORY: CLASSIFICATION

TARIFF NO. 9505.10.2500

Mr. Randy Williams
Seasons USA, Inc.
18644 E. Powers Lane
Aurora, CO 80015

RE: The tariff classification of snowman Christmas decorations from Hong Kong.

Dear Mr. Williams:

In your letter received in this office on May 21, 2004, you requested a classification ruling.

You have submitted five photographs depicting snowmen that will be used as Christmas decorations. Style number 19222 represents two jumbo snowmen that measure 33 inches in height. The lamp base of the snowmen is made of 100 percent ABS plastic and the body is made of 100 percent EVA material. Their arms are made of what appears to be branch twigs. The snowmen are wearing top hats made of 100 percent non-woven polyester fabric. Three red and white striped candy canes are attached to the front of their hats. Both snowmen are wearing knit scarves around their necks. The scarves are permanently affixed to remain in place. One snowman wears a scarf that says “Merry Christmas” and the other snowman wears a scarf that says “Happy Holidays”.

Style number 19169 represents two jumbo snowmen that measure 12 inches high. The lamp base of the snowmen is made of 100 percent ABS plastic and the body is made of 100 percent EVA material. The snowmen are wearing top hats made of 100 percent non-woven polyester fabric. Both snowmen are wearing mittens and knit scarves around their necks. The scarves are permanently affixed to remain in place. One snowman wears a scarf that is printed with the words “Merry Christmas” and the other snowman wears a scarf that is printed with the words “Happy Holidays”.

Style number 19169W is a jumbo snowman that measures 12 inches high. The lamp base of the snowman is made of 100 percent ABS plastic and the body is made of 100 percent EVA material. The snowman is wearing a top hat made of 100 percent non-woven polyester fabric. He is also wearing mittens and a knit scarf around his neck. The scarf is permanently affixed to remain in place. It is printed with the words “Merry Christmas”. The snowman is holding a candy cane in his right hand. Style number 19199 represents two jumbo snowmen that measure 24 inches high. The lamp base of the snowmen is made of 100 percent ABS plastic and the body is made of 100 percent EVA material. Their arms are made of what appears to be branch twigs. The snowmen are wearing top hats made of 100 percent non-woven polyester fabric. Both snowmen are wearing knit scarves around their necks. The scarves are permanently affixed to remain in place. One snowman’s scarf has the words “Merry Christmas” printed thereon and the other snowman’s scarf is printed with the words “Happy Holidays”.

Style number 19163 represents a jumbo snowman that measures 27 inches high. The lamp base of the snowman is made of 100 percent ABS plastic and the body is made of 100 percent EVA material. The snowman is a wearing top hat made of 100 percent non-woven polyester fabric and a knit scarf around his neck. The scarf is permanently affixed to remain in place. The words “Happy Holidays” will be printed on the scarf.

The light inside each snowman is to illuminate the snowman, not the room. The goods are purely decorative.

The applicable subheading for all of the above mentioned styles of snowmen 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.

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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