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NY B89492



Sep. 22, 1997

CLA-2-97:L:C:CTS22:G24 B89492

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.5020

Ms. Jodi Burch
Williams-Sonoma, Inc.
3250 Van Ness Avenue
San Francisco, CA 94109

RE: The tariff classification of a Christmas tree skirt from India.

Dear Ms. Burch:

In your letter dated September 4, 1997, you requested a tariff classification ruling on two Christmas tree skirts, your sku numbers 1272517 and 1272525.

The Christmas tree skirts in question, are constructed of 100% cotton woven quilted velvet fabric, with 100% cotton backing. The skirts measure 50 inches in diameter with a 4.5 inch hole in the center and a button down slit on the side. They are designed to be wrapped around the base of a Christmas tree to cover the stand and trunk. The only difference in the two styles is the color.

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.

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,

Thomas S. Winkowski
Port Director

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