CLA-2-95:R:N3:343 816126
Ms. Jacqueline A. Bonace
Blair Corporation
220 Hickory Street
Warren, PA 16366-0001
RE: The tariff classification of a tabletop Christmas Tree from Taiwan.
Dear Ms. Bonace:
In your letter dated October 19, 1995, you requested a tariff classification ruling.
You have submitted a sample of a tabletop Christmas Tree, Blair Product #760301. It is manufactured with polyvinyl chloride (pvc). This Christmas tree stands 18 inches high and it is decorated with small goldtone pine cones, violins, a cluster of red and gold berries, red and green bows, a silk rose with baby breath and a goldtone angel with a violin. The base of the tree has a Santa with a long beard and a mustache. The Santa is dressed in a red and white suit with black boots. Santa is seated among the toys with a violin. This sample is being returned as requested in your correspondence.
The applicable subheading for the tabletop Christmas tree will be 9505.10.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof, other, of plastics, artificial Christmas trees. The rate of duty will be free.
This ruling is being issued under the provisions of Section 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 Theodore Rauch at 212-466-5892.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division