CLA-2-95:S:N:N6:343 804361

Mr. Bernard D. Liberati
Air Sea-M.F., Incorporated
320 Walnut Street
Philadelphia, PA 19106-3883

RE: The tariff classification of a pine cone candle ring from the Philippines.

Dear Mr. Liberati:

In your letter dated October 26, 1994, on behalf of Don Wasserman Int'l, you requested a tariff classification ruling.

You have submitted a sample of a pine cone candle ring , item # GRA006. It is 8" in diameter with a 3" opening in the middle. It is made primarily of pine cones, decorated with artificial evergreen, holly leaves, artificial berries, other artificial fruit, red velvet bows and a simulated wrapped gift box.

The applicable subheading for the pine cone candle ring 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. The rate of duty will be 5.8 percent ad valorem.

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.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport