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NY L82794





March 24, 2005

CLA-2-95:RR:NC:SP:225 L82794

CATEGORY: CLASSIFICATION

TARIFF NO. 9505.10.2500

Ms. Francine Marcoux
Hampton Direct, Inc.
P. O. Box 1199
Williston, VT 05495

RE: The tariff classification of Christmas tissue box covers from China.

Dear Ms. Marcoux:

In your letter dated February 25, 2005, you requested a classification ruling.

You have submitted illustrations depicting a Santa Tissue Box Cover, item number 28770 and a Gingerbread Man Tissue Box Cover, item number 28780.

Item number 28770 is a Santa tissue box cover fashioned with Rudolph giving Santa a boost as he lifts him up to the chimney. Santa is dressed in his traditional red and white suit and hat and Rudolph has a red nose. The red and white brick-look chimney hides the tissue box. The tissue box cover fits easily over most standard “cube” tissue boxes and it is held in place with elasticized straps located at the bottom of the cover. The tissue box cover measures approximately 5 inches long by 5 inches wide by 7 inches high. It is made of cotton fabric and plastic material.

Item number 28780 is a Gingerbread man tissue box cover designed with a smiling, rosy-cheeked, gingerbread man sporting a white chef’s hat. Rick-rack icing hides a tissue box under his apron. His apron features three rows of brown chain stitching and the mark of his trade, a French-knotted gingerbread man and the words “Happy Holidays”. The tissue box cover fits easily over most standard “cube” boxes and it is held in place with elasticized straps located at the bottom of the cover. The tissue box cover measures approximately 5 inches long by 5 inches wide by 10-1/2 inches high. The tissue box cover is made of wool fabric.

The applicable subheading for items number 28770 and 28780, tissue box covers 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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