The tariff classification of Christmas birdhouse decorations from China.

NY G88176 March 22, 2001 CLA-2-95:RR:NC:SP:222 G88176 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Pilar Dorfman E. Besler & Company P. O. box 66361 Chicago, IL 60666-0361 RE: The tariff classification of Christmas birdhouse decorations from China. Dear Ms. Dorfman: In your letter dated February 28, 2001, on behalf of your client LTD Commodities Incorporated, you requested a tariff classification ruling. You have submitted three samples that are identified as Fuzzy Fleece Characters, The samples are returned as you requested. The applicable subheading for the Santa and snowman will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free. The applicable subheading for the polar bear will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures…and parts and accessories thereof: stuffed toys and parts and accessories…stuffed toys. The rate of duty will be free. 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division