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The tariff classification of a tabletop Christmas Tree from Taiwan.
Issued November 9, 1995 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard81 816126 (November 9, 1995)
Tariff classification
HTS codes: 9505.10.4010
Headings: 9505
Product description
You have submitted a sample of a tabletop Christmas Tree, Blair Product #760301. It is manufactured with polyvinyl chloride (pvc). This Christmas tree stands 18 inches high and it is decorated with small goldtone pine cones, violins, a cluster of red and gold berries, red and green bows, a silk rose with baby breath and a goldtone angel with a violin. The base of the tree has a Santa with a long beard and a mustache. The Santa is dressed in a red and white suit with black boots. Santa is seated among the toys with a violin. This sample is being returned as requested in your correspondence.
CBP rationale
The applicable subheading for the tabletop Christmas tree will be 9505.10.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof, other, of plastics, artificial Christmas trees.
Full text
NY 816126 November 9, 1995 CLA-2-95:R:N3:343 816126 CATEGORY: Classification TARIFF NO.: 9505.10.4010 Ms. Jacqueline A. Bonace Blair Corporation 220 Hickory Street Warren, PA 16366-0001 RE: The tariff classification of a tabletop Christmas Tree from Taiwan. Dear Ms. Bonace: In your letter dated October 19, 1995, you requested a tariff classification ruling. You have submitted a sample of a tabletop Christmas Tree, Blair Product #760301. It is manufactured with polyvinyl chloride (pvc). This Christmas tree stands 18 inches high and it is decorated with small goldtone pine cones, violins, a cluster of red and gold berries, red and green bows, a silk rose with baby breath and a goldtone angel with a violin. The base of the tree has a Santa with a long beard and a mustache. The Santa is dressed in a red and white suit with black boots. Santa is seated among the toys with a violin. This sample is being returned as requested in your correspondence. The applicable subheading for the tabletop Christmas tree will be 9505.10.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof, other, of plastics, artificial Christmas trees. The rate of duty will be free. This ruling is being issued under the provisions of Section 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 Theodore Rauch at 212-466-5892. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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