The tariff classification of an Easter tree with ornaments from China.
Issued July 3, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6702.90.6500
Headings: 6702
Product description
You have submitted a sample of an Easter tree with ornaments, style #23ES2365C. This tree is made with wire branches that have been wrapped with papers of different colors. It has a ceramic base and measures 18 inches in height. The ornaments are made of wood and painted with various designs and colors. Each ornament has a string attached to the top so it may be hung on the Easter tree. Your letter of inquiry states that this article will be displayed during the Easter season. The Easter tree has been ruled on by Headquarters to be artificial foliage. The tree and the wood ornaments comprise a retail set. This sample is returned as requested.
CBP rationale
The applicable subheading for the Easter tree and wood ornaments will be 6702.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of other materials: other, other.
Full text
NY B86279 July 3, 1997 CLA-2-39:RR:NC:SP:222 B86279 CATEGORY: Classification TARIFF NO.: 6702.90.6500 Ms. Lynn O'Beirn Four Star International Trading Co. 3330 East 79th Street Cleveland, OH 44127 RE: The tariff classification of an Easter tree with ornaments from China. Dear Ms. O'Beirn: In your letter dated June 5, 1997, you requested a tariff classification ruling. You have submitted a sample of an Easter tree with ornaments, style #23ES2365C. This tree is made with wire branches that have been wrapped with papers of different colors. It has a ceramic base and measures 18 inches in height. The ornaments are made of wood and painted with various designs and colors. Each ornament has a string attached to the top so it may be hung on the Easter tree. Your letter of inquiry states that this article will be displayed during the Easter season. The Easter tree has been ruled on by Headquarters to be artificial foliage. The tree and the wood ornaments comprise a retail set. This sample is returned as requested. The applicable subheading for the Easter tree and wood ornaments will be 6702.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of other materials: other, other. The rate of duty will be 17 percent ad valorem. 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division
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