NY 853221
June 25, l990


CLA-2-95:S:N:N3G:343 853221

Ms. Rebecca Cheung
R.H. Macy Corporate Buying
Eleven Penn Plaza
New York, NY 10001-2006

RE: The tariff classification of a Christmas wreath from the Philippines.

Dear Ms. Cheung:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : June 6, 1990

DESCRIPTION OF MERCHANDISE : The submitted sample is a rattan wreath measuring seventeen inches in diameter and identified as style # 06-WF-18-CG. It is decorated with pine cones, artificial leaves, hollies, seed pods and a bow at the bottom. There is a loop for hanging attached to the top of the wreath.

HTS PROVISION : Articles for Christmas festivities and parts and accessories thereof: other: other.

HTS SUBHEADING : 9505.10.5000

RATE OF DUTY : 5.8 percent ad valorem DUTY CONCESSION : Articles classifiable under subheading 9505.10.5000, HTS, which are products of the Philippines, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

OTHER : The sample and the photos will be returned as requested.

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.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport