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NY 803640

November 22, 1994

CLA-2-67:S:N:N6:343 803640


TARIFF NO.: 6702.90.3500

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

RE: The tariff classification of two Easter trees with ornaments from China..

Dear Ms. Shoule:

In your letter dated September 16, 1994 and in additional information submitted on October 28, 1994, you requested a tariff classification ruling on behalf of F.W. Woolworth Co.

You have submitted samples of two Easter trees. They are identified as style 4095 and style 4097. Both trees are made of wire wrapped with paper. They both have plastic bases. Style 4095 is imported with 18 wooden ornaments. The ornaments consist of six decorated eggs; 3, three dimensional rabbits and 9 two dimensional ornaments. The two dimensional ornaments depict two rabbits, two ducks, two hens, two ducklings and one chick.

Style 4097 is imported with 24 different colored plastic eggs. The plastic eggs open and presumably something is to be put inside each egg. The eggs and the wooden ornaments each have a string attached for hanging on the tree. Your samples are being returned as you requested.

The applicable subheading for the Easter trees with ornaments, styles 4095 and 4097 will be 6702.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial flowers, foliage, and fruit and parts thereof, articles made of artificial flowers, foliage or fruit, of other materials, other. The rate of duty will be 17 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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