The tariff classification of a Christmas tree floor protector, item # 13503, from China.

NY I85653 September 20, 2002 CLA-2-39:RR:NC:2:222 I85653 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a Christmas tree floor protector, item # 13503, from China. Dear Mr. Hoffacker: In your letter dated August 22, 2002, you requested a tariff classification ruling, on behalf of Big Lots Stores, Inc., your client. The submitted sample is described as a thirty-six inch diameter Christmas tree floor protector. The product has been designated as item number 13503 and it is constructed of unsupported plastic sheeting. The item is placed under a Christmas tree for the purpose of protecting the floor under the Christmas tree from water, sap, pine needles, etc. The Christmas tree floor protector is not considered a festive item in Chapter 95 of the HTSUSA because it is a functional rather than a decorative item. The proper classification will be in Chapter 39 of the HTSUSA as other household articles of plastics. The sample will be returned, as requested by your office. The applicable subheading for the Christmas tree floor protector, item # 13503, will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: other. The rate of duty will be 3.4 % ad valorem. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division