The tariff classification of Christmas birdhouse decorations from China.

NY G89045 April 12, 2001 CLA-2-95:RR:NC:SP:222 G89045 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. That ruling, NY G88176 contained typographical errors. This replaces Ruling NY G88176. The corrected information is found below: You have submitted two samples of Christmas birdhouse decorations. They are identified as code MAN (Snowman) and code TRE (Tree). Each birdhouse decoration measures 23 inches in height. Each birdhouse is designed with a 6-1/2 inch base and a stake that measures 2 inches wide by 22 inches long. The wooden birdhouses are attached to the stakes. The snowman Christmas birdhouse features a 7-1/2 inch snowman at the base, with a pail. He is holding a welcome sign. Another welcome sign is placed below the white birdhouse and a sign with the words “Just Say Snow”, is placed above the birdhouse. A red cardinal bird sits on the “Just Say Snow” sign. The blue stake is decorated with grapevine, holly leaves and berries The tree birdhouse design features an 11-1/2 inch Christmas tree at the base that is made of artificial pine branches. The Christmas tree is decorated with presents. A sign that reads “Happy Holidays” is placed above the Christmas tree. A blue birdhouse sits at the top of the red stake. The samples are returned as you requested. The applicable subheading for the Christmas birdhouse decorations 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