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NY N012327




June 18, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500; 4420.10.0000; 6307.90.9889

Ms. Tammie Oliver
KOHL’S Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, Wisconsin 53051

RE: The tariff classification of item #’s X72421 (large and small Snowman wall hanging), X62163 (assortment of Snowmen heads and Deer heads with Santa head in the middle wall hanging), X62233 (Snowmen heads wall hanging) and X72149 (Snowman head wall hanging) from China.

Dear Ms. Oliver:

In your letter dated June 1, 2007, you requested a tariff classification ruling.

Item X72421 is a decorative wall hanging that features two snowmen type “people”, one small and one large, having arms, legs and carrot type noses. The snowmen are dressed in winter hats and scarves. The small snowman is holding a wrapped gift decorated with a ribbon/bow. The large snowman is wearing a jacket and has a holly leaf and holly berry on his hat. The snowmen sit on a bundle of sticks that are decorated with festive foliage (pine needles, pine cones), and berries. There is a wood plaque above the snowmen saying “Welcome”. Item X72421 is mostly comprised of polyester and measures approximately 13” in width x 11” in length. Item X72421 will be used to decorate the home during the Christmas holiday.

Item X62163 is a decorative wall hanging that features deer heads with antlers and scarves on either end and a Santa Claus head in the middle. They are all mounted on a wood plaque featuring a soft sculpture design with the word, “Welcome”. Item X62163 is mostly comprised of polyester and measures approximately 13” in width x 10” in length. There is a wire attached to the wood plaque for hanging purposes. Item X62163 will be used to decorate the home during the Christmas holiday.

Item X62233 is a decorative wall hanging, composed of two wood plaques shaped like mittens, hanging from a wooden “Let It Snow” sign. Two plush textile snowmen heads with scarves and hands decorate the tops of the wooden mittens. The essential character of this wall hanging decoration is imparted by the wood, which comprises the greater area and value of this decoration. The wood is not in the form of a recognized festive motif, nor are the words “Let it Snow” recognized as festive.

Item X62163 is a decorative wall hanging that features three snowmen heads that have hands and carrot noses. Two of the snowmen are dressed in winter hats and scarves and the center snowman is wearing a scarf and a top hat decorated with tiny holly leaves and a tiny holly berry. They are all mounted on a wood plaque featuring a soft sculpture design saying “Let it Snow”. Item X62163 is mostly comprised of polyester and measures approximately 13” in width x 10” in length. There is a wire attached to the wood plaque for hanging purposes. The overwhelming totality of the article is non-festive and the words “Let it Snow” are not recognized as festive.

Item X72149 (Snowman head wall hanging) is a decorative wall hanging that features a snowman head with arms, hands and a carrot type nose. The snowman is dressed in a cowboy type hat with tiny holly leaves and tiny holly berries attached to it and features a hole in the middle of the hat for hanging on a wall. The snowman also features a bandana around its neck and red gloves with a cactus design. The snowman is holding a wood plaque saying “Reindeer Round-Up”. Item X72149 is mostly comprised of polyester and measures approximately 11” in width x 16” in length. The snowman, which is the dominant feature of the article, imparts the essential character and is not a recognized festive motif.

The applicable subheading for item #’s X72421 (large and small Snowman wall hanging), and item X62163 (Deer heads with Santa head in the middle wall hanging) will be 9505.10.25000, 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.

The applicable subheading for item # X62233 (Snowmen heads wall hanging) will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Statuettes and other ornaments of wood.” The rate of duty will be 3.2 percent ad valorem.

The applicable subheading for item #’s X62163 (Snowmen heads) and X72149 (Snowman head wall hanging) will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up textile articles, other.” The rate of duty will be 7% ad valorem.

We are unable to rule on Item X72353 (Full bodied Santa wall hanging), featuring a wood plaque saying “Happy Holiday’s Y’ All”, without advertising and marketing literature and a sample in its retail-ready packaging. Should you still wish a ruling on this article, resubmit your ruling inquiry along with our requested information.

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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