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NY A87240

September23, 1996

CLA-2-69:RR:NC:GI:227 A87240


TARIFF NO.: 6913.10.5000

Ms. Michele Smith
Sears, Roebuck and Co.
3333 Beverly Road, BC 204A
Hoffman Estates, IL 60179

RE: The tariff classification of a ceramic Christmas tree from China.

Dear Ms. Smith:

In your letter dated August 15, 1996, you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is a porcelain Christmas tree, item No. 97309, nine inches in height with a star at the top. You state that the item is marketed for the Christmas season with articles associated with Christmas festivities. You claim that the ceramic tree should be classified under 9505.10.5020, HTS, the provision for articles for Christmas festivities.

The subject porcelain tree, even with the star at the top, depicts an undecorated tree. It is not a decorated tree as would be traditionally associated with or used at Christmas festivities. The fact that it is displayed and sold during the Christmas season does not, in and of itself, convey the requisite associated with Christmas. Accordingly, the porcelain tree cannot be classified as festive in heading 9505, HTS, and must be classified elsewhere.

The applicable subheading for the porcelain tree, item number 97309, will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles of porcelain. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Kalkines at 212-466-5794.


Roger J. Silvestri

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