CLA-2-95:RR:NC:SP:222 D81824
Mr. Charles S. Parisi
Parisi Services, Inc.
P. O. Box 91217
Los Angeles, CA 90009
RE: The tariff classification of a porcelain Christmas tree
ornament from China.
Dear Mr. Parisi:
In your letter dated August 21, 1998, on behalf of your
client Genesis marketing Group, you requested a tariff
classification ruling.
The submitted sample is a porcelain Christmas ornament. It
measures approximately 2" wide by 2" high. The square shaped
ornament is tied with a red ribbon and bow. The ribbon and bow
are made of porcelain. It is designed to appear as a wrapped
gift box. The upper right hand corner of the ornament is
inscribed with the words "Jesus is the best gift of all."
The top of the ornament has a loop with a red ribbon made of
woven textile fabric. This item is intended to be hung on a
Christmas tree.
The sample is returned as you requested.
The applicable subheading for the porcelain Christmas tree
ornament will be 9505.10.2500, Harmonized Tariff Schedule of the
United States (HTS), which provides for...article for Christmas
festivities and parts and accessories thereof: Christmas
ornaments: other: other. The rate of duty will be free.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above
should be provided with the entry documents filed at the time
this merchandise is imported. If you have any questions
regarding the ruling, contact National Import Specialist Alice
Masterson at 212-466-5892.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division