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NY B85546




June 12, 1997

CLA-2-95:RR:NC:SP:222 B85546

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.5020

Mr. Mauritz Plenby
AMC Corporation
1440 Broadway
New York, NY 10018

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

Dear Mr. Plenby:

In your letter dated May 5, 1997, you requested a tariff classification ruling.

The submitted sample is identified as a Christmas tree topper, item #SF-002. This tree topper is 23 inches in height. It is designed to give the appearance of an angel. The angel is dressed in a white and gold outfit with wings. The base is supported with an open cone-shape piece of plastic in order that the topper may be placed on a Christmas tree. A hollow cone extends to the head of the angel.

The sample is returned as requested.

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

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Masterson at 212-466-5892.

Sincerely,

Gwenn Klein Kirschner Chief, Special Products Branch National Commodity

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