CLA-2-94:S:N:N3:227 888263
Ms. Marlene Brillantes
Main Marketing Systems
659 Howard Street
Teaneck, NJ 07666
RE: The tariff classification of Christmas lanterns and decor from
the Philippines.
Dear Ms. Brillantes:
In your letter dated July 8, 1993, you requested a tariff
classification ruling.
The articles at issue are described as follows:
a) Christmas capiz shell electric wall and ceiling lamps composed
of brass and capiz sea shells. The lamps are available in three
sizes with 1 extra bulb/winker included with each lamp.
b) Christmas tree ornaments made of brass and capiz sea shells that
have a loop to hang from a tree
The applicable subheading for the Christmas capiz shell lamps, including
the extra bulb/winker, will be 9405.10.8010, Harmonized Tariff Schedule of
the United States (HTS), which provides for electric ceiling and wall lamps
of other than base metal. The duty rate will be 3.9 percent ad valorem.
The applicable subheading for the Christmas tree ornaments will be
9505.10.2500, HTS, which provides for other Christmas ornaments not made of
glass or wood. The duty rate will be 5 percent ad valorem.
Articles classifiable under subheadings 9405.10.8010 and 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.
There are no restrictions in the importations of the subject articles
made of capiz into the United States.
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