NY 851214
April 16 1990


CLA-2-95:S:N:N3G:343 851214

Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, MO 64108

RE: The tariff classification of a Christmas tree skirt from China.

Dear Mr. O'Neill:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : March 29, 1990

ON BEHALF OF : Hall's Merchandising, Inc.

DESCRIPTION OF MERCHANDISE : A photograph of the Christmas tree skirt accompanied your request. You stated that the article is made of 100 percent cotton, white, woven fabric and that the finished product is 41 inches in diameter.

HTS PROVISION : Articles for Christmas festivities and parts and accessories thereof: other: other.

HTS SUBHEADING : 9505.10.2500

RATE OF DUTY : 5 percent ad valorem

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,

Jean F. Maguire
Area Director
New York Seaport