CLA-2-95:RR:NC:2:222 A87933

Mr. Christopher L. Thayer
Hallmark Cards, Inc.
Kansas City, MO 64141

RE: The tariff classification of a plastic Santa wall plaque from China, Thailand and Sri Lanka.

Dear Mr. Thayer:

In your letter dated September 30, 1996, you requested a tariff classification ruling.

You have submitted photo copies of item #995XBH4432, Santa Wall Plaque. Your letter of inquiry states that the wall plaque will be made of plastic. This article is designed to resemble the traditional Santa. A hanger device will be molded to the back of the plaque to allow this item to be hung on a wall. The photo copies of the plaque depicts a three- dimensional Santa. Santa is wearing a red and white hat, red and white jacket with black gloves. Santa has long white hair, beard and mustache. He is holding a green Christmas tree with a star on top. Above Santa's head the word "believe" is printed. The final dimensions of this Santa wall plaque will be approximately 4.250" X 7.156" X.938".

The applicable subheading for the plastic Santa wall plaque will be 9505.10.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for festive articles...articles for Christmas festivities and parts and accessories thereof: other: of plastics, 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 212-466-5892.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division