CLA-2-95:RR:NC:SP:222 C89182
Ms. Shelia Andrews
Dillard Department Stores, Inc.
11701 Otter Creek Road South
Mabelvale, AR 72103
RE: The tariff classification of an angel Christmas tree topper and an angel
table decoration from Taiwan and China.
Dear Ms. Andrews:
In your letter dated June 11, 1998, you requested a tariff classification
ruling.
You have submitted two samples. The first sample is identified as style
#827TT246TA. It is a 16 inch high angel with feather wings. The head of the
angel is composed of porcelain. The angel is dressed in a sheer ecru/gold
floral gown over a satin dress. The dress has an ecru lace apron, gold cord
belt with a rose and ribbon bow on the bottom of the skirt. The angel is
supported by a circular based stand that is made of wood.
The second sample is style #827TT106HG. It is a 22 inch
high angel with ecru satin wings decorated with artificial pearls. The head of
the angel is composed of porcelain. This angel has blond hair and glass eyes.
She is wearing a laced dress over a satin gown. The dress has a satin rose and
ribbon bow in the front. The neckline is decorated with artificial pearls and
lace. The angel is supported by a large plastic cone.
The cone shaped body of the angel makes it capable of both tree top and
table top use. You state in your letter that the angel will be sold in your
Trim-A-Tree Department, which is open only for the holiday season. It will be
put on clearance after the holidays.
We are unable to classify style #827TT246TA, the 16 inch angel on a wooden
stand. The following information is required before we can issue a binding
ruling on this style: a) catalogs, advertisement and packaging which shows that
this angel is bought and sold as Christmas decoration. When this information is
available, you may wish to consider resubmission of your request.
The samples are returned as requested.
The applicable subheading for the angel, style #827TT106HG, will be
9505.10.2500, 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 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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division