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The tariff classification of a Christmas tree skirt from China.
Issued February 17, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C84177 (February 17, 1998)
Tariff classification
HTS codes: 9505.10.5020
Headings: 9505
Product description
The tree skirt presented has an outer constructed of 100% cotton and 100% polyester stuffing. It is forty inches in diameter with a seven inch diameter hole in the center. The skirt is split down the side to allow it to be wrapped around the base of a Christmas tree.
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 articles for Christmas festivities and parts and accessories thereof: other: other.
Full text
PD C84177 February 17, 1998 CLA-2-98:L:C:CTS22:G24 C84177 CATEGORY: Classification TARIFF NO.: 9505.10.5020 Mr. David M. Rickert E. Besler & Co. 115 Martin Lane Elk Grove Village, IL 60007-1309 RE: The tariff classification of a Christmas tree skirt from China. Dear Mr. Rickert: In your letter dated January 15, 1998 you requested a tariff classification ruling on a Christmas tree skirt for your client LTD Commodities Inc. The tree skirt presented has an outer constructed of 100% cotton and 100% polyester stuffing. It is forty inches in diameter with a seven inch diameter hole in the center. The skirt is split down the side to allow it to be wrapped around the base of a Christmas tree. The applicable subheading for the Christmas tree skirt 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. other. The rate of duty is free. Christmas tree skirts classified under 9505.10.5020 are not subject to quota or visa. 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, Thomas S. Winkowski Port Director Los Angeles International Airport
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