CLA-2-95:S:N:N6:343 894778
Ms. Brenda Myran
Midwest Importers of Cannon Falls, Inc.
P.O. Box 20
Cannon Falls, MN 55009-0020
RE: The tariff classification of two Christmas trees from the Philippines and China.
Dear Ms Myran:
In your letter dated February 8, 1994 you requested a classification ruling.
You have submitted samples of two Christmas trees. Item 08747-3 is a 10 1/2 inch high punched tin Christmas tree made in the Philippines. The tin is painted green and is formed into a 4-sided pyramid tree shape. The tree has a yellow painted tin star on top. It also has holes punched in the tin to simulate decorations and to allow light to be seen through form the opposite side.
Item 08669-8 is a 7 1/2 inch high, wood carved Christmas tree. The wood is carved into the shape of an evergreen tree with a star at the top. The star is painted yellow and the tree green.
The applicable subheading for the two Christmas trees will be 9505.10.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof, other, other. The duty rate will be 5.8 percent ad valorem.
Articles classifiable under subheading 9505.10.5010, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.
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,
Jean F. Maguire
Area Director
New York Seaport