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NY 804297

December 14, 1994

CLA-2-95:S:N:N6:343 804297


TARIFF NO.: 9505.10.5010

Mr. Bernard D. Liberati
Air Sea-M.F., Incorporated
320 Walnut Street
Philadelphia, PA 19106-3883

RE: The tariff classification of a 10 inch pine cone Christmas tree from Hong Kong or China.

Dear Mr. Liberati:

In your letter dated October 26, 1994, on behalf of Don Wasserman Int'l, you requested a tariff classification ruling.

You have submitted a sample of a 10" pine cone tree, item # GRP003. It is made primarily of natural pine cones. You state that the pine cones are dried and painted. It is also decorated with artificial evergreen twisted between the pine cones, artificial berries and red velvet bows. All of these are attached to a cone shaped styrofoam base.

The applicable subheading for the pine cone Christmas tree will be 9505.10.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof, other, artificial Christmas trees. The rate of duty 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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