CLA-2-95:RR:NC:SP:222 B85460
Ms. Laura Proctor
JC Penny Purchasing Corporation
P. O. Box 10001
Dallas, TX 75301-0001
RE: The tariff classification of Christmas ornaments from Taiwan.
Dear Ms. Proctor:
In your letter dated May 7, 1997, you requested a tariff classification ruling.
You have submitted two samples of Christmas ornaments. Sample no. 1, is identified as lot number 094-6464-0003. this ornament is made of stained plastic and features a holly leaf surrounded by holly berries. It is stained in colors of blue, green, yellow and red. A gold braided nylon loop for hanging the ornament is attached to the top.
Sample no. 2, is identified as lot number 094-6460-0001. It is made of raw wood that has been carved in the shape of a moose. A gold braided nylon loop is attached to the top for the purpose of hanging the ornament. Your letter of inquiry states that these ornaments will be advertised and offered only during the Christmas season. They will be used to decorate Christmas packages. You state that the ornaments were intended so that the ultimate receiver (of the gift) could keep them for further use as a Christmas tree ornament.
The applicable subheading for the plastic ornament in lot number 094-6464-0003, 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.
The applicable subheading for the wooden moose in lot number 094-6460-0001, will be 9505.10.1500, HTS, which provides for festive...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other: of wood. 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.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division