The tariff classification of Christmas decorations from China.

NY G89197 April 25, 2001 CLA-2-95:RR:NC:2:222 G89197 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Julie Scoggan Evans and Wood and Company, Inc. 612 East Dallas Road, Suite 200 Grapevine, TX 76051 RE: The tariff classification of Christmas decorations from China. Dear Ms. Scoggan: In your letter, dated April 5, 2001, you requested a classification ruling on behalf of your client, Hobby Lobby, Oklahoma City, OK. The merchandise, Christmas decorations comprised of floral picks, is described thus: Item CP21 consists of a natural pinecone, three pine branches, four leaves, and three, gold colored, plastic berries on a pick. The branches have the appearance of being covered with snow. The article measures 8 inches in length and it is 20 percent polyester, 20 percent plastic, 20 percent polyvinyl chloride (PVC), 20 percent natural materials, 15 percent polyfoam, and 5 percent iron wire. Item CP28 consists of a natural pinecone (painted magenta), a red, textile covered ball, three, green, plastic fir branches, three, green, plastic leaves, a small gift (wrapped in pink, metallic paper and gold, metallic yarn), and pink berries on a pick. The article measures 7 ½ inches in length and it is 30 percent plastic, 30 percent polyfoam, 15 percent natural materials, 10 percent polyester, and 5 percent iron wire. Item CP40 consists of a natural pinecone (painted gold), three pine branches (of gold, metallic foil), berries (painted gold), a gold, plastic ball, a small gift (wrapped in silver and gold, metallic paper and orange, metallic yarn), and gold, textile leaves on a green pick. The item measures 7 ½ inches in length and it is 25 percent polyester, 20 percent plastic, 20 percent PVC, 10 percent polyfoam, 10 percent iron wire, and 10 percent natural materials. Item CP42 consists of a natural pinecone (partially covered with snow), a red apple, three, green pine branches, three holly berries, and three, green, textile leaves (partially covered with snow) on a green pick. The item measures 7 ½ inches in length and it is 45 percent plastic, 20 percent polyester, 20 percent natural materials, 10 percent PVC, and 5 percent iron wire. Item CP44 consists of a natural pinecone (partially covered with gold glitter), a red, textile rose (partially covered with gold glitter), a gold, plastic angel, three, green, plastic pine branches, and three, green, textile leaves on a green pick. The item measures 7 ½ inches in length and it is 65 percent plastic, 20 percent polyester, 10 percent PVC, and 5 percent iron wire. The applicable subheading for Christmas decorations (items CP21, CP28, CP40, CP42, and CP44) will be 9505.10.2500, 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