CLA-2-95:RR:NC:SP:222 C89231
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 from China.
Dear Ms. Andrews:
In your letter dated June 10, 1998, you requested a tariff classification
ruling.
You have submitted a sample that is identified as style #827TT104HD. It is
a 24 inch high angel with feather wings that extend below the waist. Smaller
crocheted wings are also attached to the back of the upper body. The head and
hands of the angel are composed of porcelain. The angel is dressed in a
mauve/white brocade inner dress and a lace outer skirt. The dress is decorated
with lace on the upper front portion. This angel holds a bouquet of artificial
flowers, with a ribbon bow and a string of artificial pearls. The angel is
supported by a circular plastic cone-shaped body.
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.
The sample is returned as requested.
The applicable subheading for the angel, style #827TT104HD, 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