CLA-2-95:RR:NC:SP:222 B84195

Ms. Marianne Miranda
Federated Merchandising Group
11 Penn Plaza
New York, NY 10001

RE: The tariff classification of a fabric covered box containing a glass Christmas tree ornament from China.

Dear Ms. Miranda:

In your letter dated April 4, 1997, you requested a tariff classification ruling.

The submitted sample is identified as style no. ACGL-0204. The box is made of cardboard that has been covered with fabric. It has a fabric loop with a small wooden dowel- like fastener on the side. The dimensions of the box are 3.5 x 3.5 x 3.5 inches. This box is not sturdy and will not stand up to rough repeated handling or use. The box is considered packing for tariff purposes. Inside the box is a glass Christmas tree ornament with a string attached so that it may be on the Christmas tree. This sample is being returned as requested.

The applicable subheading for style no. ACGL-0204, will be 9505.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: of glass. 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,

Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division