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NY 852848

June 20,1990

CLA-2-95:S:N:N3G:343 852848


TARIFF NO.: 9505.10.2500

Ms. Dyanne M. Mattice
Silk Greenhouse
P.O. Box 310904
10117 Princess Palm Avenue
Tampa, Florida 33680-0904

RE: The tariff classification of Christmas ornaments from China and Taiwan.

Dear Ms. Mattice:

In your letter dated May 21, 1990, you requested a tariff classification ruling.

The submitted samples are a polyresin angel bust with lace trim, SKU #584532, and an angel with a porcelain head and hands SKU #584565. The polyresin angel bust is made in China. In addition to the lace trim, the angel bust also has two ribbon roses with polyester leaves attached at the neck. A narrow ribbon bow in two colors completes the decoration at the neck. There is a metal loop attached to the head as a means of attaching the angel bust to a Christmas tree. The angel bust also possesses gold wings.

The angel with the porcelain head, and hands, SKU #584565, which is made in Taiwan, is eight inches tall and constructed so that it may hang from a Christmas tree by means of a metallic loop attached to the head, or for use as a tree top ornament. The body is made of a funnel shaped piece of plastic, which enables the figure to be placed over the top of a tree with tree top branches fitting into the open plastic cone. It appears that the angel is used principally as a tree top ornament. The angel is clothed in a red, gold and green, pleated fabric dress with a gold bow at the waist. A gold plastic beaded halo and gold paper rick rack accessory complete the outfit.

The applicable subheading for the two Christmas ornaments, SKU #584532 and SKU #584565 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: other: other. The rate of duty will be 5 percent ad valorem.
The samples will be returned as requested.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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