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NY 885698

May 25,1993

CLA-2-95:S:N:N5:343 885698


TARIFF NO.: 9505.10.5000

Ms. Jinny Jung
Expeditors International of Washington, Inc. 601 N. Nash Street
El Segundo, CA 90245

RE: The tariff classification of a "minitree starter kit" from Taiwan.

Dear Ms. Jung:

In your letter dated April 27, 1993, on behalf of Western Trimming Corp. you requested a classification ruling.

You have submitted a sample of a kit which will be used to make a small Christmas Tree. Christmas trees are items which have been traditionally associated with Christmas festivities. The kit includes:

1. tree branches made of pre-strung glass beads 2. wood base
3. 1 roll of floratape
4. 1 tree skirt
5. 3 stemwires
6. 1 braid
7. 1 felt rectangle
8. 1 branch looper
9. 1 instruction book
10. 12 packaged ornaments
11. 1/40pc. ornament hanger

The applicable subheading for the "minitree starter kit" will be 9505.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof, other, other. The duty rate will be 5.8 percent ad valorem.

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.


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