The tariff classification of a Christmas decoration from China.

NY G88484 March 29, 2001 CLA-2-95:RR:NC:2:222 G88484 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Barbara Wierbicki Tompkins and Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a Christmas decoration from China. Dear Ms. Wierbicki: In your letter, dated March 16 2001, you requested a classification ruling on behalf of your client, Avon Products, Inc., New York, NY. You have submitted a sample of a Christmas decoration. The sample is being returned as you have requested. The merchandise, “Cherished Teddy Christmas Plaque,” item PP224877, is a polyresin plaque that has been designed to stand on a tabletop. The article features a teddy bear, dressed as an angel, that is standing alongside a frame (the frame represents a stable). The teddy bear is garbed in a white robe with sky blue and gold trim. A small, golden halo rests on the teddy bear’s crown and two wings extend from its back. The teddy bear is holding a book. Next to the teddy bear there is a polyresin frame that is carved and painted to resemble a wooden stable. A golden star is affixed to the top of the stable and a small bluebird stands at the foot of the stable. Within the frame the following caption appears in green print: “The Cherished One” We gather ‘round at Christmastime To Honor Jesus’ birth, The day He came down from above, To live with us on earth. Each one of us will play our role, Remembering that day When shepherds, kings And wisemen came To kneel and bow and pray. We know that we are only bears, Though cherished we may be, Like you, we humbly show our love Through this Nativity. The applicable subheading for “Cherished Teddy Christmas Plaque,” item PP224877, 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