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PD A86335
August 21, 1996

CLA-2-96:L:C:CTS22:G24 A86335

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway, 43rd Floor
New York, N.Y. 10036

RE: The tariff classification of a Christmas tree top ornament from China and/or Taiwan.

Dear Mr. Eisen:

In your letter dated August 8, 1996, you requested a tariff classification ruling on a Christmas tree top ornament, on behalf of your client Avon Products, Inc.

The ornament in question, Avon item #PP141102, is described as a lighted tree top ornament decorated and designed to depict an angel figure in shimmering gold attire. The body of the article is constructed of funnel-shaped plastic which is covered with a man-made fiber gown (with white slip underlay) which enables the ornament to be attached to the top of a Christmas tree. The tree topper incorporates a string of miniature lights (with electric plug and a circular plastic ring affixed to the interior of the article for inserting the lights. The angel figure is depicted holding a plastic, transparent illuminated star to which five smaller plastic stars are attached by means of individual strings of plastic beads.

The applicable subheading for the plastic Christmas tree ornaments will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other: other. The rate of duty will be Free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

Your sample is being returned to you under separate cover.

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.

Sincerely,

Kathleen M. Tobin
Acting Area Port Director

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