The tariff classification of Christmas decorations from China.

NY G88662 April 18, 2001 CLA-2-95:RR:NC:SP:222 G88662 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Andrea Miller Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of Christmas decorations from China. Dear Ms. Miller: In your letter dated March 5, 2001, you requested a tariff classification ruling. The submitted sample is identified as snowman picture decoration. This Christmas decoration is made in the shape of a rectangular picture frame. The frame is made of wood. It measures approximately 36 inches in length and approximately 18 inches in length. The scene inside the frame depicts five snowmen ice-skating. There are houses, evergreen trees and mountains with snow on the top in the background. The entire frame is decorated with plastic pine branches, pine cones, berries, wooden stars and snowflakes. The branches appear to have snow on them. A wooden sign with the words “Let It Snow” hangs at the top of the picture frame. Your letter of inquiry states that this item will marketed and displayed as a Christmas decoration. You further state that the snowman scene will be displayed with a similar Santa scene. These items will be sold only a few months before Christmas and will not be sold after December 24th. We consider this item a festive article because of the “carborundum” information and the fact that the picture is decorated with pine cones and pine branches. The sample is returned as you requested. The applicable subheading for the snowman picture decoration 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