The tariff classification of a Christmas tree skirt from China.
Issued May 15, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.10.5020
Headings: 9505
Product description
The submitted sample is a jacquard woven Christmas tree skirt. It is made of 55 percent cotton and 45 percent polyester. Your correspondence indicates that this item will made in various colors. The Christmas tree skirt will be used to cover the Christmas tree stand and trunk. The skirt is circular. It has a hole in the center and it is slit from the outer edge to the center.
CBP rationale
The applicable subheading for the Christmas tree skirt will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles,.
Full text
NY A82813 May 15, 1996 CLA-2-95:RR:NC:TP:343 A82813 CATEGORY: Classification TARIFF NO.: 9505.10.5020 Ms. Belen Uriarte Foreston Trends P. O. Box 5445 Carson, CA 90749 RE: The tariff classification of a Christmas tree skirt from China. Dear Ms. Uriarte: In your letter dated April 12, 1996, you requested a tariff classification ruling. The submitted sample is a jacquard woven Christmas tree skirt. It is made of 55 percent cotton and 45 percent polyester. Your correspondence indicates that this item will made in various colors. The Christmas tree skirt will be used to cover the Christmas tree stand and trunk. The skirt is circular. It has a hole in the center and it is slit from the outer edge to the center. The applicable subheading for the Christmas tree skirt will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles,...articles for Christmas festivities and parts and accessories thereof: other, other, other. The rate of duty will be free. 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 Alice Masterson at 212-466-5892. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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