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NY 887571



JUNE 29 1993

CLA-2-56:S:N:N6:345 887571

CATEGORY: CLASSIFICATION

TARIFF NO.: 5609.00.4000

Mr. James Spangler
Import Manager
H.J. Ardinger & Son Company
9040 Governor's Row
P.O. Box 569360
Dallas, Texas 75356-9360

RE: The tariff classification of a "Christmas Tree Garland" from Taiwan.

Dear Mr. Spangler:

In your letter received by this office June 21, 1993, you requested a tariff classification ruling.

The sample submitted is item number XC2208RG. It is made of metallized PVC strips (less than 1mm wide) twisted together to form a rope-like garland. It is knotted at each end and the hanging strips are untwisted. It measures nine feet long.

You believe that because of the colors comprising the article and the fact that you are selling them as a Christmas item, it should be classifiable under subheading 9505.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles...Articles for Christmas festivities and parts and accessories thereof: Other: Of Plastics. The strips comprising the garland meet the definition of textile strips in Chapter 54. Upon examination of the article it is apparent that it is not traditionally associated with or used for the particular festival of Christmas. It has potentially diverse functions throughout the year and is excluded from heading 9505.

The applicable subheading for the "Christmas Tree Garland", item number XC2208RG will be 5609.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: Other. The rate of duty will be 7.8 percent ad valorem.

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

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