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NY 884593




April 07, 1993

CLA-2-:S:N:N6:343 884593

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 black twig log Christmas ornaments, from the Philippines.

Dear Ms. Shoule:

In your letter dated March 23, 1993, on behalf of F. W. Woolworth Co., you requested a tariff classification ruling.

Five representative samples were submitted. All of the samples were identified by style number XD-1253. Each of the samples consists of a small bundle of wooden logs containing decorative ribbons, and varying amounts of leaves and berry embellishments. These items are designed to hang on a Christmas tree and, as such, contain gold metallic loops to facilitate that purpose.

The applicable subheading for items will be 9505.10.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for Christmas ornaments, of wood. The rate of duty will be 5.1 percent ad valorem.

Articles classifiable 9505.10.1500, 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.

Your sample is being returned herewith.

Sincerely,

Jean F. Maguire
Area Director

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