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D88238 D8 Ruling Active

The tariff classification of artificial poinsettia flowers from Thailand and China.

Issued March 10, 1999 by U.S. Customs and Border Protection.

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D8 D88238 (March 10, 1999)

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

You have submitted five samples of poinsettia flowers. They are identified as item nos. 67151, F804002, F812004, F812005 and F812003. The flower and leaves of item no. F812033 are composed of paper. The poinsettia flowers and leaves of all other styles are composed of polyester woven fabric. All of the poinsettia flowers have wire stems that have been wrapped with brown paper. The poinsettias are designed in various colors with plastic beads of different colors in the center of the flower. In our opinion these poinsettias are intended to be used as decorations during the Christmas holiday season.

Full text

NY D88238 March 10, 1999 CLA-2-95:RR:NC:SP:222 D88238 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Darrell Serkin, Jr. DJS International Services, Inc. P. O. Box 612785 DFW Airport, TX 75261 RE: The tariff classification of artificial poinsettia flowers from Thailand and China. Dear Mr. Serkin: In your letter dated February 12, 1999, on behalf of your client Raz Imports, Inc., you requested a tariff classification ruling. You have submitted five samples of poinsettia flowers. They are identified as item nos. 67151, F804002, F812004, F812005 and F812003. The flower and leaves of item no. F812033 are composed of paper. The poinsettia flowers and leaves of all other styles are composed of polyester woven fabric. All of the poinsettia flowers have wire stems that have been wrapped with brown paper. The poinsettias are designed in various colors with plastic beads of different colors in the center of the flower. In our opinion these poinsettias are intended to be used as decorations during the Christmas holiday season. The applicable subheading for the polyester woven poinsettias 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: Christmas ornaments: 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 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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