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