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NY C87403

June 1, 1998

CLA-2-95:RR:NC:SP:222 C87403


TARIFF NO.: 9505.10.2500

Ms. Cecilia Castellanos
Western Overseas Corporation
P. O. Box 90099
Long Beach, CA 90809-0099

RE: The tariff classification of a plastic Christmas tree for outdoor use from China.

Dear Ms. Castellanos:

In your letter dated April 30, 1998, on behalf of your client Rothhammer International, Inc., you requested a tariff classification ruling.

The submitted sample is a prototype of the plastic Christmas tree you intend to import. In your letter of inquiry, you state that the actual item will be composed of plastic materials of a lighter weight.

The plastic Christmas tree is designed to appear as a real tree with lights. It has a plastic cylinder shaped base for stationing the tree in the ground. The tree will be sealed for outdoor use. The diodes are the twinkle lights and they are for lifetime use. Batteries will be used to power the diodes on the tree, but will not be included in importation of the plastic Christmas tree.

The sample is returned as requested.

The applicable subheading for the plastic Christmas tree with diodes as twinkle lights will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for festive...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 Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling 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 Alice Masterson at 212-466-5892.


Robert B. Swierupski

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