The tariff classification of a napkin ring from India.

NY G88034 March 28, 2001 CLA-2-95:RR:NC:2:222 G88034 CATEGORY: Classification TARIFF NO.: 9505.10.5020 Ms. Barbara Wierbicki Tompkins and Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a napkin ring from India. Dear Ms. Wierbicki: In your letter, dated March 13, 2001, you requested a classification ruling on behalf of your client, Ex-Cell Home Fashions, Inc., Goldsboro, NC. You have submitted a sample of a napkin ring. The sample is being returned as you have requested. The merchandise, “Christmas Cardinal with Berries Napkin Ring,” item 025-572, is a long stemmed Christmas decoration whose wire stem has been wrapped in a coil (so that it may accommodate a napkin). At the top of the napkin ring there is a red feathered cardinal (made of feather covered styrofoam), red holly berries (of plastic coated styrofoam), two pine cones, evergreen branches (made of plastic strips), and green holly leaves (made of manmade, woven fibers). The coiled wire stem is 18 inches long. The pinecones, holly berries, evergreen branches, and green holly leaves are symbols of Christmas. A napkin ring is a utilitarian article and therefore, the product must be a three dimensional representation of the symbols. In the instant case, the symbols are three dimensional and the napkin ring is considered to be a festive article. The applicable subheading for “Christmas Cardinal with Berries Napkin Ring,” item 025-572, will be 9505.10.5020, 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, other, 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