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NY N020841




December 14, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

Mr. Troy Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale FL 33301

RE: The tariff classification of Christmas Bears dressed in a Santa suit and dressed as a Christmas tree (item number A072AA03816) from China

Dear Mr. Crago:

In your letter dated December 12, 2007, you requested a tariff classification ruling.

The Christmas Bears dressed in a Santa suit and dressed as a Christmas tree (item number A072AA03816) measure approximately 4-6/8” in height x 21/2” in width, and are comprised of natural stone powder and plastic resin binding material.

The Christmas Bears dressed in a Santa suit and dressed as a Christmas tree are traditional looking “bears” complete with fully shaped ears, facial features, arms and legs.

The Santa suit that is adorned on the bear features a traditional jolly red hat with white furry trim, a red coat with a white furry neck, fur trim and sleeve cuffs with a black belt with gold buckle at the waist. The bear is also holding a green bag of presents. The Christmas tree suit features the bear adorned in a green decorated evergreen tree with a tree topper with a gold star as a hat. There is also a wrapped present by its foot.

The Christmas Bears dressed in a Santa suit and dressed as a Christmas tree (item number A072AA03816) are purely decorative and will be used to decorate the home for the Christmas holiday.

We are unable to rule on The Christmas Bears dressed as a reindeer and a snowman (item number A072AA03816) without samples of them. Should you still wish a ruling on the Christmas Bears dressed as a reindeer and a snowman (item number A072AA03816) please resubmit your ruling request along with samples of these two articles.

The applicable subheading for Christmas Bears dressed in a Santa suit and dressed as a Christmas tree (item number A072AA03816), 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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