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NY 884284

April 01, 1993

CLA-2-95:S:N:N6:343 884284


TARIFF NO.: 9505.10.2500

Ms. Maureen Shoule
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, NY 10038

RE: The tariff classification of paper mache Christmas tree ornaments from the Philippines.

Dear Ms Shoule:

In your letter dated March 25, 1993, on behalf of F.W. Woolworth Co., New York, New York, you requested a tariff classification ruling.

The sample consists of twelve paper mache ornaments in round, square, oval, hexagon and heart shaped box type ornaments. The products are identified as style XD1240. The colors employed are royal blue, bright red, dark red and green. Each box is decorated with gold mesh, ribbon, artificial foliage and topped with a color coordinated rose. Each box is finished with two rows of braid on the sides. Each ornament is equipped with a metallic gold thread loop, which permits hanging the ornament on a Christmas tree. The samples will be returned as you requested.

The applicable subheading for the paper mache ornaments 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.

Articles classifiable under subheading 9505.10.2500, HTS, which are products of the Philippines, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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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