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NY 873114

April 14, 1992

CLA-2-39:S:N:N3G:343 873114


TARIFF NO.: 3924.90.5000

Mr. Michael Santana
Import Manager
Air & Sea Cargo Express Corp.
175-01 Rockaway Blvd., Suite 303A
Jamaica, NY 11434

RE: The tariff classification of a revolving Christmas tree stand from Taiwan

Dear Mr. Santana:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : March 30, 1992

ON BEHALF OF : Christmas by Cavone

MERCHANDISE : The sample, which accompanied your letter, is a round, plastic, Christmas tree stand measuring approximately 7 1/2 inches in diameter. It is equipped with a motor. The stand may be used simply to hold a Christmas tree. Use of the motor enables the tree to revolve in a clockwise motion, while at the same time playing a selection of Christmas music.
There is a volume control on the side of the stand.

HTS PROVISION : Other household articles ... of plastics: Other: Other.

HTS SUBHEADING : 3924.90.5000

RATE OF DUTY : 3.4 percent ad valorem.

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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