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The tariff classification of a plastic fir spruce wreath from China.
Issued May 24, 1995 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard80 809626 (May 24, 1995)
Tariff classification
HTS codes: 9505.10.4020
Headings: 9505
Product description
You have submitted a sample of an item you call a noble fir spruce wreath, item #X256. It is an evergreen wreath made of plastic strips over 5mm in apparent width. Such strips are considered to be plastic. The wreath is approximately 24" in diameter and is undecorated. Evergreen wreaths are tradition ally associated with Christmas festivities and as such are classifiable as festive article.
CBP rationale
The applicable subheading for the noble fir spruce wreath, item #X256, will be 9505.10.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof,other, of plastics, other.
Full text
NY 809626 May 24, 1995 CLA-2-95:S:N:N6:343 809626 CATEGORY: Classification TARIFF NO.: 9505.10.4020 Mr. Bernard D. Liberati Morris Friedman & Co. 320 Walnut Street Philadelphia, PA 19106-3883 RE: The tariff classification of a plastic fir spruce wreath from China. Dear Mr. Liberati: In your letter dated April 14, 1995, on behalf of Attick's Inc., you requested a tariff classification ruling. You have submitted a sample of an item you call a noble fir spruce wreath, item #X256. It is an evergreen wreath made of plastic strips over 5mm in apparent width. Such strips are considered to be plastic. The wreath is approximately 24" in diameter and is undecorated. Evergreen wreaths are tradition ally associated with Christmas festivities and as such are classifiable as festive article. The applicable subheading for the noble fir spruce wreath, item #X256, will be 9505.10.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof,other, of plastics, other. This item number is free of duty. 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
More rulings on the same tariff codes
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The tariff classification of plastic bottles from China.
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The tariff classification of a napkin ring from China or Taiwan
The tariff classification of three napkin rings from China and Taiwan
The tariff classification of a Santa Claus Candle with Candle Holder Set from China
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