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NY C84177

February 17, 1998

CLA-2-98:L:C:CTS22:G24 C84177

TARIFF NO.: 9505.10.5020

Mr. David M. Rickert
E. Besler & Co.
115 Martin Lane
Elk Grove Village, IL 60007-1309

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

Dear Mr. Rickert:

In your letter dated January 15, 1998 you requested a tariff classification ruling on a Christmas tree skirt for your client LTD Commodities Inc.

The tree skirt presented has an outer constructed of 100% cotton and 100% polyester stuffing. It is forty inches in diameter with a seven inch diameter hole in the center. The skirt is split down the side to allow it to be wrapped around the base of a Christmas tree.

The applicable subheading for the Christmas tree skirt will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: other: other. other. The rate of duty is free.

Christmas tree skirts classified under 9505.10.5020 are not subject to quota or visa.

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.


Thomas S. Winkowski

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