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NY N004872




January 12, 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 a Gingerbread House Foam Kit (1047-54) made in China.

Dear Ms. VanDeusen,

In your letter dated December 18, 2006, on behalf of Lamrite West Inc, you requested a tariff classification ruling.

You submitted a sample of item # 1047-54, Gingerbread House Foam Kit, which is being returned upon your request.

The item consists of brown and white foam pieces that are accompanied with decorative foam articles that include gingerbread men, the words “Christmas Wishes”, Christmas trees and other decorative articles. The brown and white foam pieces must be interlocked to form the gingerbread house, which is then decorated with the accompanying decorations. The decorations must be glued to the gingerbread house. The finished product is 8- ¾” in height. The item is packaged in a plastic box with a textile handle.

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

The applicable subheading for item # 1047-54, Gingerbread House Foam Kit, 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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