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NY 884295

April 07,1993

CLA-2-95:S:N:N6:343 884295


TARIFF NO.: 9505.10.4000

Ms. Maureen Shoule
J. W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, NY 10038

RE: The tariff classification of imitation miniature Christmas trees, from China.

Dear Ms. Shoule:

In your letter dated March 25, 1993, on behalf of F. W. Woolworth Co., you requested a tariff classification ruling.

You have submitted three samples of imitation miniature Christmas trees, item nos. J5409, J5410 and J5443. The three trees are made of PVC vinyl plastic strips that are not considered to be textile strips. These PVC plastic materials are made up in spine and rib shapes twisted with wire, and they simulate Canadian pine branches. The Christmas trees measure 12, 18 and 24 inches in height, and each tree is packed in a burlap bag with an attached red flocked plastic bow. As requested in your letter, the samples will be returned to you.

The applicable subheading for the imitation Christmas trees will be 9505.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles;...; 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
Area Director

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