811291 81 Ruling Active

The tariff classification of 3" candle garland centerpiece from China.

Issued July 7, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.5020

Headings: 9505

Product description

You have submitted a sample of an item you call a candle garland centerpiece, your stock #91140. It is a diamond shaped grouping of foliage and flowers with a space in the center, presumably, for a large candle.

CBP rationale

The applicable subheading for the candle garland centerpiece, stock # 91140 will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof, other, other.

Full text

NY 811291 July 7, 1995 CLA-2-95:S:N:N6:343 811291 CATEGORY: Classification TARIFF NO.: 9505.10.5020 Ms. Michelle I. Smith Sears Merchandise Group BC204A 3333 Beverly Road Hoffman Estates, IL 60179 RE: The tariff classification of 3" candle garland centerpiece from China. Dear Ms. Smith: In your letter dated May 30, 1995, you requested a tariff classification ruling. You have submitted a sample of an item you call a candle garland centerpiece, your stock #91140. It is a diamond shaped grouping of foliage and flowers with a space in the center, presumably, for a large candle. You state that the item consists of "62 tips" by which we assume you mean 62 plastic artificial pine branches. It also has two large poinsettia flowers, four natural pine cones, plastic apples and berries, plastic fern leaves, man-made fiber leaves and plastic flocked bows. Certain complete articles, including centerpieces and candle rings, made of foliage associated with Christmas festivities have been considered festive articles. Your sample is being returned as you requested. The applicable subheading for the candle garland centerpiece, stock # 91140 will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof, other, 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

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