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NY 884261





April 01,1993

CLA-2-95:S:N:N6:343 884261

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

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

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