CLA-2-95;CO:CH:D12 C87432
CATEGORY;: Classification
Ms. Tamara K. Bryant
DJS International Services, Inc.
8411 Sterling, Suite 101
Irving, Texas 75063
RE: The tariff classification of a painted straw covered Christmas tree.
Dear Ms. Bryant:
In your letter dated April 18, 1998, you requested a tariff classification
for a straw covered Christmas tree (Item A808032) made in China.
The request is made on behalf of your client, RAZ imports Inc.
The submitted sample is approximately 17" tall. The tree is gold painted
straw with gold ornaments affixeds to it. The gold pot serves as its' base. You
state that the item is to be used as a Christmas decorative item.
The merchandise will be cleared in the ports of Dallas/Ft. Worth and Los
Angeles.
Your sample is being returned under separate cover.
The applicable subheading for the Christmas tree will be 9505.102500,
Harmonized Tariff Schedule of the United States (HTS), which provides for
"Articles for Christmas festivities and parts and accessories thereof: Christmas
ornaments: Other:..Other......". 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 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,
Kevin Weeks
Port Director
Chicago, Illinois