CLA-2-97:L:C:CTS22:G24 B87458

Ms. Lori Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

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

Dear Ms. Aldinger: In your letter dated July 2, 1997, you requested a tariff classification ruling on a Christmas tree designated as Rite Aide item #971948. The tree will be known as "Dickens Christmas Tree" and is described as a six to eight inch pvc needle Christmas tree. The tree is composed of pvc needles, wire and a round wooden base.

The applicable subheading for the Christmas tree 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. Artificial Christmas trees. The rate of duty is free.

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,

Thomas S. Winkowski
Port Director
Los Angeles International Airport