CLA-2-95:RR:NC:SP:222 B82906
Mr. Arlen T. Epstein
Serco & Simon LLP
One World Trade Center, Suite 3371
New York, NY 10048
RE: The tariff classification of an illuminated porcelain
Christmas tree with a terra cotta base from China and
Taiwan.
Dear Mr. Epstein :
In your letter dated February 28, 1997, on behalf of Russ
Berrie and Company, Inc., you requested a tariff classification
ruling.
You have submitted samples of two styles of porcelain
Christmas tree with terra cotta base. The samples are item #14885
and #14886. They tree and base are manufactured in China and the
votive candle is manufactured in Taiwan. You state that the
actual items upon importation will be marked properly with
country of origin.
Each item consists of a white cone shaped tree portion with
a star on top. Each come in two sizes, 5 3/4 inches in height and
4 inches in height. Each has openings cut into the porcelain tree
portion. Style 14885 has openings in the shape of stars and
style 14886 has openings in the shape of circles. The surface of
both Christmas trees is decorated with a snowflake design. Both
have a votive candle in the terra cotta base which shines through
the cutouts in the tree in order to resemble lights on a
decorated Christmas tree.
Lighted and decorated evergreen trees and items intended to
resemble lighted and decorated evergreen trees have been
traditionally associated with the Christmas festivities. The
candle is classified as a set with the porcelain and terra cotta
Christmas tree votive.
The applicable subheading for the porcelain tree with terra
cotta base and candle will be 9505.10.5010, Harmonized Tariff
Schedule of the United States (HTS), which provides for articles
for Christmas festivities and parts and accessories thereof,
other, artificial Christmas trees. This item number is free of
duty.
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 R.
Masterson at 212-466-5892.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division