CLA-2-95:S:N:N6:343 884284
Ms. Maureen Shoule
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, NY 10038
RE: The tariff classification of paper mache 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 consists of twelve paper mache ornaments in round,
square, oval, hexagon and heart shaped box type ornaments. The
products are identified as style XD1240. The colors employed are
royal blue, bright red, dark red and green. Each box is decorated
with gold mesh, ribbon, artificial foliage and topped with a color
coordinated rose. Each box is finished with two rows of braid on
the sides. Each ornament is equipped with a metallic gold thread
loop, which permits hanging the ornament on a Christmas tree. The
samples will be returned as you requested.
The applicable subheading for the paper mache 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