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NY N014181




July 19, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

Mr. Christopher Smith
IKEA Wholesale Inc.
100 Ikea Drive
Westampton, NJ 08060

RE: The tariff classification of an ALLEBY Christmas Tree (article # 20069871) from China

Dear Mr. Smith:

In your letter dated July 11, 2007, you requested a tariff classification ruling.

You submitted photographs of the ALLEBY Christmas Tree (article # 20069871), which is an artificial tree composed of a steel pole in the center with four steel legs attached to the bottom of the pole to support the tree. The tree features artificial pine needle branches that are comprised of polyethylene terephthalate (PET) and measures approximately 70” in height.

The ALLEBY Christmas Tree (article # 20069871) is only made available in the IKEA Christmas season range of merchandise, being displayed with other Christmas related products in the weeks leading up to the Christmas holiday. The ALLEBY Christmas Tree will be used to decorate the home during the Christmas holiday.

The applicable subheading for the ALLEBY Christmas Tree (article # 20069871) 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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