The tariff classification of Christmas decorations from China.

NY G87852 March 16, 2001 CLA-2-95:RR:NC:2:222 G87852 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Pilar Dorfman E. Besler and Company 115 Martin Lane Elk Grove Village, IL 60007-1309 RE: The tariff classification of Christmas decorations from China. Dear Ms. Dorfman: In your letter, dated February 19, 2001, you requested a classification ruling on behalf of your client, LTD Commodities, Inc., Bannockburn, IL. You have submitted two samples of Christmas decorations. The samples are being returned as you have requested. The merchandise, “KVF-Stack of Holiday Friends,” item 557029-6KVF, is comprised of two Christmas decorations that have been designed to stand on a tabletop. Each decoration measures 13 inches in height, 4 ¾ inches in length, and 3 ½ inches in width. Item 557029-6KVF is available in two choice codes: code “SET” and code “MAN.” Code “SET” (“Winter Friends”) is a table decoration that features a textile Santa Claus, snowman, and Santa’s reindeer. The reindeer is wearing a traditional, red Santa hat with white trim and pompom, a green shirt with white cuffs and hem, and a blue bow tie. Santa’s reindeer has a bulbous nose (maroon pompom) and brown, felt antlers extending beyond the Santa hat. A sprig of fir (partially covered with snow) is affixed to the Santa hat. Santa’s reindeer is seated on the shoulders of a snowman. The snowman features a stitched mouth, beaded eyes and a carrot nose; it is clad in a black hat with blue hatband and a periwinkle, magenta, gold, green, and white, plaid scarf. A sprig of holly leaves with berries is affixed to the hatband; the hat is partially covered with snow. The snowman is seated on the shoulders of Santa Claus. Santa Claus is wearing a traditional red and white Santa hat, jacket and pants. The hat is red and it has a white pompom and trim. A sprig of holly leaves with berries is affixed to the hat; the hat is partially covered with snow. The red jacket has white cuffs and hem. Santa’s suit includes black gloves, shoes, and belt. Santa is standing on a wooden plaque (painted green) that is embellished with pinecones, fir and berries (this Christmas foliage is partially covered with snow). Code “MAN” (“Snowmen”) is a table decoration that features three textile snowmen. The snowmen have eyes of small, black beads and carrot noses (orange textile). The first snowman is clad in a black hat with red hatband and a magenta, periwinkle gold, green, and white, plaid scarf. A sprig of fir with berries (partially covered with snow) is affixed to the hat (also partially covered with snow). The snowman is seated on the shoulders of a second snowman. The second snowman is clad in a magenta and black, striped, knit sock hat with pompom (embellished with gold, metallic yarn and partially covered with snow), and a magenta, purple, gold, green, and white, plaid scarf. The second snowman is seated on the shoulders of a third snowman (wearing black earmuffs, black buttons, and a green bow tie). The third snowman is standing on a wooden plaque (painted green) that is decorated with pinecones, fir, and berries (this Christmas foliage is partially covered with snow). The shell of each figure is comprised of polyester and cotton tricot fabric. The stuffing is 100 percent polyester. Pine cones, wire, pompoms, and wood are also used to manufacture the Christmas decorations. You have submitted an advertisement that illustrates the two decorations (choice codes, “SET,” and “MAN”) standing upright in snow as two snow covered fir-trees loom in the background. The advertisement’s captions state “STACK OF HOLIDAY FRIENDS” and “Fabric Christmas Decorations are 3 Times the Fun!” The applicable subheading for “KVF-Stack of Holiday Friends,” item 557029-6KVF, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), 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, other, other. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division