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NY 887274

July 14,1993

CLA-2-95:S:N:N6:343 887274


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 a PVC pine 18 inch Christmas tree from China.

Dear Ms. Shoule:

In your letter dated April 15, 1993, and in additional information submitted June 11, 1993, on behalf of F. W. Woolworth Co., you have requested a tariff classification ruling.

You have submitted a sample of a 18 inch PVC pine Christmas tree, item #148-50. The tree is decorated with berries, pine cones and ribbons. It also has tiny Christmas packages and plastic fruit. The tree has a wood base which is wrapped like a Christmas package.

The PVC pine component consists of plastic strips measuring over 5mm in width which have been fringed on both edges but not cut all the way through. The strips are then twisted between two wires. The PVC pine branches are the most valuable and extensive component of the tree. Your sample is being returned as you requested.

The applicable subheading for the Christmas Tree 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 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.


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