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NY N004848




January 10, 2007

CLA-2-95:RR:NC:N2 225

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

Ms. Holly VanDeusen
Darice Inc.
13000 Darice Parkway, Park 82
Strongsville, OH 44149-3800

RE: The tariff classification of Foam Kit Tree (1047-57) made in China.

Dear Ms. VanDeusen:

In your letter dated December 14, 2006, on behalf of Lamrite West Inc, you requested a tariff classification ruling.

You submitted a sample of item # 1047-57, Foam Kit Tree, which is being returned upon your request.

The item consists of green foam pieces and other decorative foam pieces that are packaged in a plastic box with a textile handle. The green foam pieces must be interlocked to assemble a tree, which is then decorated with accompanying ornaments. The decorative foam pieces must be glued to the tree. The finished product is a Christmas tree measuring seven and a half inches in length.

The assembled product is a purely decorative Christmas tree that will be used to decorate the home for the Christmas holiday.

The applicable subheading for item # 1047-57, Foam Kit Tree, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Wayne Kessler at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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