CLA-2-95:RR:NC:SP:222 H80431
Mr. Edward J. Murray
Paris Presents, Inc.
3800 Swanson Court
Gurnee, IL 60031-1261
RE: The tariff classification of Christmas articles from Hong Kong.
Dear Mr. Murray:
In your letter dated April 25, 2001, and received in this office on May 1, 2001, you requested a tariff classification ruling.
You have submitted several samples of novelty characters or figures and Christmas tree ornaments made of textile fabric.
Sample number 01-059 includes the following:
Snowman Bag BAG01/BS30
Moose Bag BAG01/BS31
Bunny Bag BAG01/BS32
Penguin Bag BAG01/BS33
Angel Bag BAG01/BS34
Sample number 01-050 includes the following:
Snowman Ornament 37159RAW
Moose Ornament 37160RAW
Bunny Ornament 37161RAW
Penguin Ornament 37162RAW
Angel Ornament 37163RAW
The novelty characters and figures in sample number 01-059 measure approximately 12 inches high. They are weighted in the bottom so they can stand upright on a tabletop. Each character or figure is holding a bag in the front. The Moose Bag, Bunny Bag and Penguin Bag are all decorated with Christmas motifs, such as holly leaves and berries, candy cane, Christmas trees and Christmas wreaths. The Snowman Bag and the Angel Bag do not have any Christmas motifs and will be excluded from classification in Chapter 95 as festive articles.
The ornaments in sample number 01-050 all have strings attached to the top of the head that allows the ornaments to be hung on a Christmas tree.
The samples are returned as you requested.
The applicable subheading for the Moose Bag, the Bunny Bag and the Penguin Bag 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.
The applicable subheading for the Christmas tree ornaments, will be 9505.10.2500, HTS, which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free.
The applicable subheading for the Snowman Bag and the Angel Bag, will be 6307.90.9989, HTS, which provides for other made up articles...other, other. The rate of duty will be 7 percent ad valorem.
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