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NY 809626

May 24, 1995

CLA-2-95:S:N:N6:343 809626


TARIFF NO.: 9505.10.4020

Mr. Bernard D. Liberati
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883

RE: The tariff classification of a plastic fir spruce wreath from China.

Dear Mr. Liberati:

In your letter dated April 14, 1995, on behalf of Attick's Inc., you requested a tariff classification ruling.

You have submitted a sample of an item you call a noble fir spruce wreath, item #X256. It is an evergreen wreath made of plastic strips over 5mm in apparent width. Such strips are considered to be plastic. The wreath is approximately 24" in diameter and is undecorated. Evergreen wreaths are tradition ally associated with Christmas festivities and as such are classifiable as festive article.

The applicable subheading for the noble fir spruce wreath, item #X256, will be 9505.10.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof,other, of plastics, other. This item number is free of duty.

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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