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NY 805107




January 13, 1995

CLA-2-67:S:N:N6:343 805107

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.90.6500

Ms. Lori Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of an Easter tree with ornaments from China.

Dear Ms. Aldinger:

In your letter dated December 7, 1994 you requested a tariff classification ruling.

You have submitted a sample of an item called an "Eighteen Inch Easter Tree" your style #92994. You state that the tree is made from bamboo and rattan. We find, however, that the sample is made from paper wrapped wire with a wooden base.

The tree has eighteen bendable branches. The sample included eighteen hand painted wooden ornaments. The item is used as a decoration during the Easter season. It will be imported in two styles. The only difference between the styles will be in the design of the ornaments.

The applicable subheading for the Easter tree with ornaments will be 6702.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial flowers, foliage, and fruit and parts thereof, articles made of artificial flowers, foliage or fruit, of other materials, other. The rate of duty will be 17 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,


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