NY 816999: The tariff classification of papier-mache articles and Christmas ornaments from the Philippines.

us-cbp-cross-rulings-ny-816999NY 816999: The tariff classification of papier-mache articles and Christmas ornaments from the Philippines.Guidance

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          
	NY 816999

	December 7, 1995

CLA-2-95:RR:NC:GI:234 816999  

CATEGORY:  Classification

TARIFF NO.: 9505.10.2500; 4823.90.2000  

Mr. Robert L. Jennings
Decorator & Craft Corporation
428 South Zelta
Wichita, Kansas 67207

RE:  The tariff classification of papier-mache articles and             Christmas ornaments from the Philippines.

Dear Mr. Jennings:

	In your letter dated November 20, 1995 you requested a tariff classification ruling.  Five samples said to be papier-mache Christmas ornaments were submitted and will be retained for reference.

	The first is a bell-shaped object, about 3" in height and 2" in diameter, with a loop of gold-colored cord attached at the top.  The article is hollow and has the color of brown, unbleached paper.

	The second is a garland consisting of a series of three-dimensional, silver-colored stars (each about 2" in diameter and 1" thick) strung together with a gold-colored cord.

	Each of these first two products meets the criteria for classification as Christmas tree ornaments, i.e.:

		(1) The item is advertised and sold as a Christmas tree                ornament.  (This is assumed to be the case, based on                statements in your letter, and based on the                        configuration of the items themselves.)

		(2) There is some method for hanging the item on a tree.

		(3) The item is not too big or too heavy to hang from or                be attached to a Christmas tree.

	Accordingly, the applicable subheading for the bell and the garland will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) Christmas ornaments.  The rate of duty will be free.


	The third sample is an unbleached, undecorated papier-mache angel figure measuring about 12" in height and 4" in diameter.

	The fourth sample is an unbleached, undecorated papier-mache reindeer figure measuring about 2" x 6" x 6".

	The fifth sample is an unbleached, undecorated papier-mache snowman figure measuring about 6" in height and 2 1/2" in diameter.

	Although these last three samples are hollow and lightweight, we find that they are not suitable for hanging on a tree; they are too large, and in any case do not feature a method by which to do so.  Thus, they are not classifiable as Christmas ornaments.

	The applicable subheading for the angel, the reindeer and the snowman will be 4823.90.2000, HTS, which provides for articles of papier-mache.  The rate of duty will be 2.8%.     

	This ruling is being issued under the provisions of Section 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 Carl Abramowitz at (212) 466-5733.


                          		Sincerely,


                                   
  
                         		Roger J. Silvestri
	                         	Director
	                         	National Commodity
                                   Specialist Division              

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