United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY 811291

July 7, 1995

CLA-2-95:S:N:N6:343 811291


TARIFF NO.: 9505.10.5020

Ms. Michelle I. Smith
Sears Merchandise Group
3333 Beverly Road
Hoffman Estates, IL 60179

RE: The tariff classification of 3" candle garland centerpiece from China.

Dear Ms. Smith:

In your letter dated May 30, 1995, you requested a tariff classification ruling.

You have submitted a sample of an item you call a candle garland centerpiece, your stock #91140. It is a diamond shaped grouping of foliage and flowers with a space in the center, presumably, for a large candle. You state that the item consists of "62 tips" by which we assume you mean 62 plastic artificial pine branches. It also has two large poinsettia flowers, four natural pine cones, plastic apples and berries, plastic fern leaves, man-made fiber leaves and plastic flocked bows.

Certain complete articles, including centerpieces and candle rings, made of foliage associated with Christmas festivities have been considered festive articles. Your sample is being returned as you requested.

The applicable subheading for the candle garland centerpiece, stock # 91140 will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof, other, 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.


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