887276 88 Ruling Active

The tariff classification of a 10 inch wreath from China.

Issued July 12, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.4000

Headings: 9505

Product description

The tariff classification of a 10 inch wreath from China.

CBP rationale

The applicable subheading for the wreath will be 9505.10.4000 Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof, other, of plastics.

Full text

NY 887276 July 12, 1993 CLA-2-95:S:N:N6:343 887276 CATEGORY: Classification TARIFF NO.: 9505.10.4000 Ms. Maureen Shoule J.W. Hampton Jr. & Co., Inc. 15 Park Row New York, NY 10038 RE: The tariff classification of a 10 inch wreath from China. Dear Ms. Shoule: In your letter dated March 25, 1993 and in additional information submitted on June 15, 1993, on behalf of F.W. Woolworth Co., you requested a tariff classification ruling. You have submitted a sample of a 10 inch wreath. style #XVW-189. The wreath is claimed to be of straw, however, it appears to be of some kind of natural branchlike material. About 50 percent of the natural wreath is covered with plastic pine branches. The pine branches are decorated with real pine cones, textile holly leaves with plastic berries, plastic fruit and styrofoam Christmas packages covered with textile. The natural portion of the wreath is partially wrapped with textile ribbon. The plastic pine component of the wreath consists of plastic strips measuring over 5mm in width which have been fringed on both edges but not cut all the way through. The strips are then twisted between two wires. The plastic pine branches are the most valuable and extensive component of the wreath. Your sample is being returned as you requested. The applicable subheading for the wreath will be 9505.10.4000 Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof, other, of plastics. The rate of duty will be 8.4 percent ad valorem. 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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