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NY 808152




April 13, 1995

CLA-2-95:S:N:N6:343 808152

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.5020

Mr. John Qualey
Rogers & Brown Customs Brokers, Inc.
P.O. Box 20160
Charleston, SC 29413-0160

RE: The tariff classification of a textile Christmas tree topper from China.

Dear Mr. Qualey:

In your letter dated March 10, 1995, on behalf of Franco Manufacturing Company, you requested a tariff classification ruling.

You have submitted a sample of an item claimed to be a Christmas tree topper. It is made of 52% cotton and 48% polyester woven fabric. It is roughly triangular in shape and depicts a decorated Christmas tree with gifts. The triangle is open at the bottom, it is lined in the same material as the outside.

It has foam batting between the outside and the lining. One of the triangular outside faces of the tree topper is appliqued with beads and ribbons. It is sold in a package with a red and green header which bears the words "Holiday Handicrafts - Tree Topper"

We assume that this item is intended to be placed on top of a Christmas tree as an alternative to a star, angel or other tree topper.

The applicable subheading for the tree topper will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof, other, other. This item number is free of duty.

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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