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NY K89844




October 26, 2004
CLA-2-95:RR:NC:SP:225 K89844

CATEGORY: CLASSIFICATION

TARIFF NO. 9505.10.2500; 9505.10.3000; 9208.10.0000; 6913.5000

Mr. Steve Renfroe
May Merchandising Company
May Department Stores International Inc.
615 Olive Street
St. Louis, MO 63101

RE: The tariff classification of Christmas decorations from China.

Dear Mr. Renfroe:

In your letter dated September 24, 2004, you requested a classification ruling.

You have submitted six samples of merchandise that are identified as style numbers G241434, GS243242, GS243270, GS243281, GS243133 and GS243282.

Style number G241434 is a musical nativity scene made of wood with ceramic figurines. Hidden inside the wall of the manger is a wind up music box.

Style number GS243242 is an electric ceramic winter scene. The scene includes frolicking snowmen and Santa Claus distributing Christmas gifts in a village. The unit plugs into a wall socket and it has a small light bulb inside that lights up the scene. The light is intended to illuminate the scene only.

Style number GS243270 is an electric ceramic snowman that plugs into a wall socket. A small bulb inside illuminates the snowman. The light is intended for illumination of the snowman only. This snowman is not considered to be a festive article.

Style number GS243133 is an electric ceramic stylized image of the nativity that plugs into a wall socket. A small bulb fits inside to illuminate the nativity scene.

Style number GS243281 is an electric ceramic snowman carrying a decorated Christmas tree. The snowman is designed with a light inside. The unit plugs into a wall socket and the small light illuminates the article.

Style number GS243282 is an electric ceramic Santa Claus bearing a bag of Christmas gifts. The unit plugs into a wall socket and the small light inside illuminates the article.

The applicable subheading for style number GS243281, snowman with decorated Christmas tree, style number GS243282, Santa with bag of gifts and GS243242, Santa and snowmen delivering gifts in a village will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides forarticles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The rate of duty will be free.

 The applicable subheading for style number G241434, nativity music box will be 9208.10.0000, HTS, which provides for music boxes. The rate of duty will be 3.2 percent ad valorem.

        The applicable subheading for style number GS242133, the nativity scene will be 9505.10.3000, HTS, which provides forarticles for Christmas festivities and parts and accessories thereof: nativity scenes and figures thereof. The rate of duty will be free.

The applicable subheading for style number GS243270, ceramic snowman will be 6913.90.5000, HTS, which provides for statuettes and other ornamental ceramic articles: other: other: other. The rate of duty will be 6 percent ad valorem.

We are unable to return the samples as they have been destroyed in transit.

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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