The tariff classification of a Christmas and an angel tree topper from China.

NY G88387 April 2, 2001 CLA-2-95:RR:NC:SP:222 G88387 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a Christmas and an angel tree topper from China. Dear Ms. Liu: In your letter dated March 8, 2001, you requested a tariff classification ruling. You have submitted two samples of Christmas decorations. The first sample is identified as item #W74C9630. It is a 12-inch fiber optic animated angel tree topper. The face and hands of the angel are made of porcelain. She is dressed in a gold and white flowing gown with blond hair and white wings. Item #W74C9410, a 36-inch fiber optic revolving Christmas tree. The Christmas tree is decorated with small lamps on the branches. The artificial Christmas tree branches are made of green plastic strips. The samples are returned as you requested. The applicable subheading for both of the above mentioned samples 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. 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