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NY N012325




June 25, 2007

CLA-2-14:RR:NC:N2:235

CATEGORY: CLASSIFICATION

TARIFF NO.: 1404.90.9090

Ms. Traci Kistler
The TJX Companies, Inc.
770 Cochituate Road
Framingham, MA 01701

RE: The tariff classification of three decorative home items.

Dear Ms Kistler:

In your letter dated May 29, 2007, you requested a tariff classification ruling. The samples you provided consist of three different items for holiday home decoration. As per your ruling request they are as follows:

Item 1: Style D52L006 is a miniature artificial Christmas tree. The item measures approximately 10.5 inches in height. It consists of a base made of painted styrofoam, tied with a ribbon and decorated to resemble a Christmas present. The tree is made of natural hemp, with a wire support in the center, and is decorated with glitter and faux pearls.

Item 2: Style P5124 is a porcelain hinged box in the shape of a Christmas tree. The tree measures approximately 6 inches in height. The lid portion of the box is cone shaped, with a star at the top, and features a snowflake design with gold painted accents. The base of the box is round, footed, and opened to reveal a cavity measuring approximately one and three quarters of an inch in diameter, and three quarters of an inch in depth.

Item 3: Style 7207800 is a wreath made of natural pinecone scales glued to a styrofoam base. The wreath measures approximately 12 inches in diameter. It is decorated with paint and glitter resembling snow. The top of the wreath features a hanging cord and is embellished with natural pinecones, twigs and feathers, as well as artificial pine needles and berries. A rustic Santa Clause with a painted face and burlap hat hangs in the center of the wreath.

The applicable subheading for the miniature artificial Christmas tree (Style D52L006), and the pinecone covered Christmas wreath (Style 7207800), will be 1404.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Vegetable products not elsewhere specified or included Other: Other...Other. The rate of duty will be free. Your inquiry does not provide enough information for us to give a classification ruling on the porcelain hinged box in the shape of a Christmas tree (Style number P5124). Additional information is required for classification of this item. Please provide labels, retail packaging and an explanation of the purpose of the hinged compartment and how it is used. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

This merchandise may also be subject to regulations administered by the agencies listed below. It is suggested that you contact them for further information at the addresses provided below.

  U.S. Department of Agriculture APHIS Plant Protection and Quarantine Permit Unit 4700 River Road, Unit 136 Riverdale, MD 20737-1236 Telephone: (877) 770-5990 U.S. Food and Drug Administration (FDA)
5600 Fishers Lane, Rockville, MD 20857
Telephone: (301) 443-6553

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 the 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 Paul Hodgkiss at 646-733-3046.

Sincerely,

Robert B. Swierupski
Director,

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