NY 884261
April 01,1993
CLA-2-95:S:N:N6:343 884261
Ms. Maureen Shoule
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, NY 10038
RE: The tariff classification of fabric Christmas tree ornaments
from the Philippines.
Dear Ms. Shoule:
In your letter dated March 25, 1993, on behalf of F.W.
Woolworth Co., New York, New York, you requested a tariff
classification ruling.
The sample which accompanied your letter consists of five,
fabric Christmas tree ornaments, identified as item number LSW-931.
The ornaments are miniature ruffled pillows made from a woven
textile fabric and filled with polyester. Each ornament is
equipped with a string loop to permit hanging on a Christmas tree.
The samples will be returned as you requested.
The applicable subheading for the fabric Christmas tree
ornaments 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.
Articles classifiable under subheading 9505.10.2500, 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