NY 884317

April 07,1993


CLA-2-:S:N:N6:343 884317

Ms. Maureen Shoule
J. W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, NY 10038

RE: The tariff classification of a plastic decorative Christmas wreath, from China.

Dear Ms. Shoule:

In your letter dated March 25, 1993, on behalf of F.W. Woolworth Co., you requested a tariff classification ruling.

The instant sample, identified as style FW9318, consists of an 18 inch wreath manufactured from plastic foliage and decorated with pine cones, mistletoe berries, red berries and red flocked bows.

The applicable subheading for the wreath will be 9505.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof, ... of plastics. The rate of duty will be 8.4 percent ad valorem. 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.

Your sample is being returned herewith.


Sincerely,

Jean F. Maguire
Area Director
New York Seaport