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811078 81 Ruling Active

The tariff classification of a pine cone wreath from thePhilippines.

Issued June 5, 1995 by U.S. Customs and Border Protection.

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81 811078 (June 5, 1995)

Tariff classification

HTS codes: 0604.99.6000

Headings: 0604

Product description

The tariff classification of a pine cone wreath from thePhilippines.

Full text

NY 811078 June 5, 1995 CLA-2-06:S:N:N7:231 811078 CATEGORY: Classification TARIFF NO.: 0604.99.6000 Mr. Bernard Liberati Morris Friedman and Co. 320 Walnut Street Philadelphia, PA 19106-3883 RE: The tariff classification of a pine cone wreath from the Philippines. Dear Mr. Liberati: In your letter, dated May 10, 1995, you have requested a tariff classification ruling on behalf of your client, Don Wasserman International, Philadelphia, PA. The product is a 14 inch pine cone wreath. The item has been hand lacquered. The applicable subheading for the hand lacquered pine cone wreath will be 0604.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared, other, other, other. The rate of duty will be 10.3 percent ad valorem. Articles classifiable under subheading 0604.99.6000, HTS, which are products of the Philippines, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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 New York Seaport

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