United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY NY1253 - NY NY1289 > NY NY1253

Previous Ruling Next Ruling

NY C89181

July 1, 1998

CLA-2-95:RR:NC:SP:222 C89181


TARIFF NO.: 9505.10.2500

Ms. Shelia Andrews

Dillard Department Stores, Inc.

11701 Otter Creek Road South

Mabelvale, AR 72103

RE: The tariff classification of an angel Christmas tree topper from China.

Dear Ms. Andrews:

In your letter dated June 10, 1998, you requested a tariff classification ruling.

You have submitted a sample that is identified as style #827TT515TN. It is a 22 inch high angel with gold plastic wings. The head and hands of the angel are composed of porcelain. The angel is dressed in a sheer burgundy apron over a gold and burgundy brocade dress. She holds a gold metallic ribbon in both hands. This angel is supported by a circular plastic cone-shaped body.

The cone shaped body of the angel makes it capable of both tree top and table top use. You state in your letter that the angel will be sold in your Trim-A-Tree Department, which is open only for the holiday season. It will be put on clearance after the holidays.

The sample is returned as requested.

The applicable subheading for the angel, style #827TT515TN, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for...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.


Previous Ruling Next Ruling

See also: