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NY N007684




March 15, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.1000

Ms. Shirley C. Schmidt
Pier 1 Imports, Inc.
100 Pier 1 Place
Level 16
Fort Worth, TX 76102

RE: The tariff classification of a Holiday Cheer Kit (SKU #2203014) from China

Dear Ms. Schmidt:

In your letter dated February 27, 2007 you requested a tariff classification ruling.

You submitted a sample of The Holiday Cheer Kit (SKU #2203014), which is being returned upon your request.

The Holiday Cheer Kit (SKU #2203014) consists of one packet of frosted glass pebbles and eight miniature glass icons representing a snowman, a decorated tree, a decorated wreath, a star, a round candy with a red swirl design and three different colored candy canes. The frosted glass pebbles are of a salty white color to resemble snow. The size of the frosted glass pebbles range from 3mm to 8mm and the packet of frosted glass pebbles weighs approximately 0.51kg. The approximate size of each glass icon ranges from 10mm to 50mm and the combined weight of the eight glass icons is 0.024kg. The bag of frosted pebbles and eight glass icons are imported together and sold as a set, with the glass icons imparting the essential character.

The Holiday Cheer Kit (SKU #2203014) will be used to decorate the home during the Christmas holiday, by placing the frosted glass pebbles on a plate (not included), and then placing the eight miniature glass icons on top of the frosted glass pebbles to create a decorative Christmas scene in the snow.

The applicable subheading for the Holiday Cheer Kit (SKU #2203014) will be 9505.10.1000, 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: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of glass." 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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