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C85362 C8 Ruling Active

The tariff classification of three dimensional Christmas tree shaped oil lamp from China/Taiwan.

Issued April 8, 1998 by U.S. Customs and Border Protection.

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C8 C85362 (April 8, 1998)

Tariff classification

HTS codes: 9505.10.5020

Headings: 9505

Product description

The submitted sample is a Christmas Tree Oil Lamp, #PP-174624. The three dimensional Christmas tree shaped oil lamp is constructed of green colored glass. It has a round glass base so that the tree can stand upright. The lamp measures approximately 8-1/2 inches in height and features a removable oil lamp wick. Your letter of inquiry states that this item will be imported and sold with 10 multi-colored glass balls with a glass loop to hang on the branches of the tree as Christmas ornaments. The sample is returned as requested.

CBP rationale

The applicable subheading for the Christmas tree shaped oil lamp will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for festive.

Full text

NY C85362 April 8, 1998 CLA-2-95:RR:NC:SP:222 C85362 CATEGORY: Classification TARIFF NO.: 9505.10.5020 Mr. Louis S. Shoichet Siegel, Mandell & Davidson One Astor Plaza 1515 Broadway 43rd Floor New York, NY 10036-8901 RE: The tariff classification of three dimensional Christmas tree shaped oil lamp from China/Taiwan. Dear Mr. Shoichet: In your letter dated March 11, 1998, on behalf of your client, Avon Products, Inc., you requested a tariff classification ruling. The submitted sample is a Christmas Tree Oil Lamp, #PP-174624. The three dimensional Christmas tree shaped oil lamp is constructed of green colored glass. It has a round glass base so that the tree can stand upright. The lamp measures approximately 8-1/2 inches in height and features a removable oil lamp wick. Your letter of inquiry states that this item will be imported and sold with 10 multi-colored glass balls with a glass loop to hang on the branches of the tree as Christmas ornaments. The sample is returned as requested. The applicable subheading for the Christmas tree shaped oil lamp will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for festive...articles for Christmas festivities and parts and accessories thereof: 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, Robert B. Swierupski Director, National Commodity Specialist Division

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