The tariff classification of a Christmas tree top ornament from China.

PD B87056 June 30, 1997 CLA-2-97:L:C:CTS22:G24 B87056 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a Christmas tree top ornament from China. Dear Ms. Aldinger: In your letter dated June 2, 1997, you requested a tariff classification ruling on a Angel Christmas tree top ornament, Rite Aid item number 971832. The ornament in question, known as "Angel Tree Top", is described as a 16" ethnic angel tree topper. The face and hands are made of porcelain and fabric wings permanently attached to the angels back. The body of the angel is constructed of a plastic cone which is covered with a man-made fiber gown (with white slip underlay) which enables the ornament to be attached to the top of a Christmas tree. The applicable subheading for the Christmas tree top ornament will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: 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). 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 Los Angeles International Airport