June 20, 2001
TARIFF NO.: 9505.10.2500; 3924.90.5500
Ms. Rita Pitts
1600 Cantrell Road
Little Rock, AR 72201
RE: The tariff classification of Christmas decorations and photo albums from Taiwan, The Philippines and China.
Dear Ms. Pitts:
In your letter dated May 1, 2001, you requested a tariff classification ruling.
The first sample is a Christmas tree ornament identified as style number 127TE376TN. It is made of styrofoam and covered with mirrored glass squares. This Christmas tree ornament measures 80 millimeters (mm) in diameter. A hanging loop is attached to the Christmas tree ornament. The country of origin for this item is Taiwan.
The second sample is a photo album with plastic pages. It is identified as style number 127TT593PL. The cover of the album is made of red velvet fabric with gold trimmings. The front cover has the words “Merry Christmas 2001” . This album measures 6 inches by 4-1/2
inches. It contains clear plastic pages to hold 20 3 by 5-inch photos. A hanging loop is attached to the photo album. The country of origin for this album is The Philippines.
The third sample is a photo album with plastic pages. It is identified as style number 127TV409PL. The cover of the album is made of red velvet fabric with gold trimmings. The front cover has the words “Baby’s First Christmas 2001” . This album measures 6 inches by 4-
1/2 inches. It contains clear plastic pages to hold 20 3 by 5-inch photos. A hanging loop is attached to the photo album. This album is available in the color pink for girls and blue for boys. The country of origin for this product is The Philippines.
Style number 127TT1648TN is a wooden picture frame tabletop decoration. It measures approximately 23-1/2 inches high by 16-1/2 inches wide by 6-1/2 inches deep. Inside the picture frame is a three-dimensional Santa with a porcelain face. Santa has white curly beard and he wears a velvet suit and hat. He is holding a teddy bear, a doll, garland, a Christmas tree and other decorative items. The country of origin for this picture frame decoration is China.
The samples are returned as you requested.
The applicable subheading for both styles of the photo albums will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles… of plastics: other, other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the Christmas tree ornament and the picture frame box will be 9505.10.2500, HTS, which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free.
Articles classifiable under subheading 3924.90.5500, HTS, which are products of the Philippines are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".
This ruling is being issued under the provisions of Part 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 Alice Masterson at 212-637-7090.
Robert B. Swierupski