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January 22, 1999

CLA-2-95:RR:NC:SP:222 B83670


TARIFF NO.: 9505.10.2500

Mr. Mauritz Plenby
Associated Merchandising Corp.
1440 Broadway
New York, NY 10018

RE: The tariff classification of Christmas decorations from the Philippines.

Dear Mr. Plenby:

In your letter dated March 13, 1997, you requested a tariff classification ruling.

You have submitted two samples of Christmas decorations.

The first sample is identified as style #1A. It is composed of pine cones made in the shape of a Christmas tree. The second sample is identified as style #2B. This item is composed of pine cones made in the shape of a wreath.

Your letter of inquiry states that the pine cones have been sprayed with a treatment and then sprayed with a gold color and are specifically bought and sold at the Christmas season. Pine cones are one of the types of foliage associated with Christmas festivities.

Style #2B, the wreath made of pine cones was destroyed during the laboratory analysis. The other sample is retained by this office.

The applicable subheading for both of the above mentioned samples 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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