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NY 892607




December 29, 1993

CLA-2-95:S:N:N6:343 892607

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.5000

Ms. Lorraine Squarci
Hudson Valley Tree Inc.
840 Broadway
Newburgh, NY 12550

RE: The tariff classification of a metal Christmas tree ring from Taiwan.

Dear Ms. Squarci:

In your letter dated November 19, 1993, you requested a tariff classification ruling.

You have requested a ruling on a metal ring which is part of a panel type artificial Christmas tree. You have submitted a copy of instructions for putting together this tree. The instruction sheet, titled "Valley Panel Tree Instructions" has pictures of how this particular artificial tree with branch panels is put together. The ring on which you request classification fits around the pole of the tree and causes the branch panels to maintain the proper angle in order to give the correct appearance to the Christmas Tree. The ring is necessary for the panel type Christmas tree and is considered a part of the tree.

The applicable subheading for the artificial Christmas tree ring will be 9505.10.5000, 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 5.8 percent ad valorem.

As of January 1, 1994 the applicable subheading for the artificial Christmas tree ring will be 9505.10.5020, HTS, which provides for articles for Christmas festivities and parts and accessories thereof, other, other, other. The rate of duty remains 5.8 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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