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The tariff classification of a Christmas tree stand cover from China.
Issued September 22, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D82353 (September 22, 1998)
Tariff classification
HTS codes: 9505.10.2500
Headings: 9505
Product description
The item in question, is described as a Christmas tree stand cover, measuring approximately 40 inches in diameter and is designed to cover the stand of a Christmas tree. The cover is constructed of a 100% cotton,woven fabric with decorative appliques of Santa, a Christmas tree and gifts. The stand cover is slit to a circular center opening and can be closed around the base of a tree by means of three permanently attached Velcro strips.
CBP rationale
The applicable subheading for the Christmas tree stand cover will be 9505.10.2500, 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 D82353 September 22, 1998 CLA-2-97:L:C:CTS22:G24 D82353 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Paul M. Lichstein Beijing Trade Exchange, Inc. 701 E Street, SE Washington, DC 20003 RE: The tariff classification of a Christmas tree stand cover from China. Dear Mr. Lichstein: In your letter dated September 11, 1997, you requested a tariff classification ruling on a Christmas tree stand cover. The item in question, is described as a Christmas tree stand cover, measuring approximately 40 inches in diameter and is designed to cover the stand of a Christmas tree. The cover is constructed of a 100% cotton,woven fabric with decorative appliques of Santa, a Christmas tree and gifts. The stand cover is slit to a circular center opening and can be closed around the base of a tree by means of three permanently attached Velcro strips. The applicable subheading for the Christmas tree stand cover will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: other: other. The rate of duty will be Free. REPLY TO: PORT DIRECTOR, 11099 S. LA CIENEGA BOULEVARD, LOS ANGELES, CA 90045 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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