The tariff classification of Christmas decorations from China.

NY L84293 April 28, 2005 CLA-2-95:RR:NC:SP:225 L84293 CATEGORY: Classification TARIFF NO. 9505.10.2500 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of Christmas decorations from China. Dear Mr. Stinson: In your letter dated April 15, 2005, you requested a classification ruling. The submitted samples are identified as assortment number 942030, XHD Christmas Count Down Calendar with Fabric Figures. This product consists of two styles of figures, Santa and Snowman. They are composed of 75 percent polyester and 25 percent wood. Both Santa and Snowman have a sprig of green branches with red berries and pinecones in their hatbands. The Santa and Snowman figures are glued onto wooden boxes in what appears to be hand-stand positions. A small toy snowman figure is attached to the shoulder of Santa and the Snowman. The wooden boxes are designed with cut-out slots to hold a wooden block with numbers painted thereon. The wooden boxes and numbered blocks are used to count down calendar days to Christmas. This product measures 9 inches in height. These are similar to the advent calendar only usable at Christmas. The samples are returned as you requested. The applicable subheading for the Santa and Snowman figure count down calendar days will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive...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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division