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NY 882518

CLA-2-95:S:N:N6:343 882518


TARIFF NO.: 9505.10.4000

Ms. Catherine Pritchard
Account Representative for
Institutional Financing Services
Expeditors International of Washington, Inc. 578 Eccles Avenue
South San Francisco, CA 94080

RE: The tariff classification of a Christmas wreath from Taiwan.

Dear Ms. Pritchard:

In your letter dated February 1, 1993, on behalf of your client, Institutional Financing Services, Inc., you requested a tariff classification ruling.

The sample, which accompanied your letter, is a Christmas wreath made of mylar. The mylar leaves and berries are attached to mylar wrapped wire.

We disagree with your classification of the mylar wreath in subheading 9505.10.5000 dutiable at 5.8 percent ad valorem. Mylar is a plastic material and is more specifically provided for in subheading 9505.10.4000 dutiable at 8.4 percent ad valorem.

The applicable subheading for the mylar wreath will be 9505.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: other: of plastics. The rate of duty will be 8.4 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.


Jean F. Maguire

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