CLA-2-95:RR:NC:SP:222 D85411
Mr. Joseph P. Lazzara
Alomar Transport & Import Inc.
P. O. Box 30270
JFK International Airport
Jamaica, NY 11430
RE: The tariff classification of Christmas decorations from
China.
Dear Mr. Lazzara:
In your letter dated November 20, 1998, on behalf of your
client Bucilla Corp., you requested a tariff classification
ruling.
You have submitted four samples of needle point kits
containing Christmas stockings and decorations.
Item #83972 is an unfinished Christmas stocking identified
as "The Claus' Christmas Eve". Item #83974 is also an unfinished
Christmas stocking that is identified as "Santa and Frosty".
Both Christmas stockings are 18 inches long. Each needle point
kit consists of the unfinished Christmas stocking with embroidery
threads, color separated sequins beads, needles, stamped felt
appliques and instruction sheets.
Item #83976 is identified as "Santas Of The Old World".
This needle point kit contains 13 stamped felt Christmas
ornaments that measure approximately 5 inches high. Item #83978
is identified as "Santa and Friends". It is a needle point kit
that contains a set of 6 stamped felt Christmas ornaments. Both
kits include cotton embroidery threads, color separated sequins,
beads needles and instruction sheets.
Although the Christmas stockings and Christmas ornaments are
unfinished, the pattern are printed on them. They contain all
parts for creating a finished stocking or ornament.
The applicable subheading for the all other above mentioned
samples 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. The rate of duty will be free.
The rate of duty will remain unchanged in the coming year.
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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division