NY 852848
June 20,1990
CLA-2-95:S:N:N3G:343 852848
Ms. Dyanne M. Mattice
Imports/Customs
Silk Greenhouse
P.O. Box 310904
10117 Princess Palm Avenue
Tampa, Florida 33680-0904
RE: The tariff classification of Christmas ornaments from China
and Taiwan.
Dear Ms. Mattice:
In your letter dated May 21, 1990, you requested a tariff
classification ruling.
The submitted samples are a polyresin angel bust with lace
trim, SKU #584532, and an angel with a porcelain head and hands
SKU #584565. The polyresin angel bust is made in China. In
addition to the lace trim, the angel bust also has two ribbon
roses with polyester leaves attached at the neck. A narrow
ribbon bow in two colors completes the decoration at the neck.
There is a metal loop attached to the head as a means of
attaching the angel bust to a Christmas tree. The angel bust
also possesses gold wings.
The angel with the porcelain head, and hands, SKU #584565,
which is made in Taiwan, is eight inches tall and constructed so
that it may hang from a Christmas tree by means of a metallic
loop attached to the head, or for use as a tree top ornament.
The body is made of a funnel shaped piece of plastic, which
enables the figure to be placed over the top of a tree with tree
top branches fitting into the open plastic cone. It appears that
the angel is used principally as a tree top ornament. The angel
is clothed in a red, gold and green, pleated fabric dress with a
gold bow at the waist. A gold plastic beaded halo and gold paper
rick rack accessory complete the outfit.
The applicable subheading for the two Christmas ornaments,
SKU #584532 and SKU #584565 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: other: other. The rate of duty will be 5 percent ad
valorem.
The samples will be returned as requested.
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