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NY B86458



June 24, 1997

CLA-2-97:L:C:CTS22:G24 B86458

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.5020

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway, 43rd Floor
New York, N.Y. 10036

RE: The tariff classification of a Christmas tree skirt from China and/or Taiwan.

Dear Mr. Eisen:

In your letter dated June 11, 1997, you requested a tariff classification ruling on a Christmas tree skirt, on behalf of your client Avon Products, Inc.

The ornament in question, Avon item #PP158232, is described as a Christmas tree skirt, measuring approximately 42-1/2 inches in diameter and designed to cover a Christmas tree stand and trunk. The front of the tree skirt is constructed of 100% knit, cotton fabric and a manmade "satin" type lining covers the back. The article is decorated with gold piping around the edges and features a green-colored border and red-colored "quilting" stitches. The tree skirt is slit to a circular center opening and can be tied around the base of a tree by means of two permanently attached textile straps.

The applicable subheading for the Christmas tree skirt 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: other. The rate of duty will be Free.

REPLY TO: AREA PORT DIRECTOR, 11099 S. LA CIENEGA BOULEVARD, LOS ANGELES, CA 90045

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

Your sample is being returned to you under separate cover.

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,

Thomas S. Winkowski
Area Port Director

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