E80379 E8 Ruling Active

The tariff classification of Christmas trees and snowmen made of vine from China. Dear Ms. Massey:

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

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

You have submitted pictures of seven items. The first is item # 64126 a Christmas 27" snowman made of vine with a hat, scarf and broom. Item # 64183 is a cone shaped stylized Christmas tree, made of vine, it is gold colored with silver mica and comes in five assorted sizes. Item #64265 is a Christmas vine cone tree, gold with silver mica, 48 inches tall. Item # 64266 is a Christmas vine cone tree, gold with silver mica, 42 inches tall. Item # 64267 is a Christmas vine cone tree, gold with silver mica, 36 inches tall. Item # 64268 is a Christmas vine cone tree, gold with silver mica, 29 inches tall. Item # 64269 is a Christmas vine cone tree, gold with silver mica, 20 inches tall.

CBP rationale

The applicable subheading for all of the above items 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.

Full text

NY E80379 May 10, 1999 CLA-2-95:RR:NC:SP:222 E80379 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Yolanda S. Massey Michaels Stores, Inc. 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of Christmas trees and snowmen made of vine from China. Dear Ms. Massey: In your letter dated April 9, 1999 you requested a tariff classification ruling. You have submitted pictures of seven items. The first is item # 64126 a Christmas 27" snowman made of vine with a hat, scarf and broom. Item # 64183 is a cone shaped stylized Christmas tree, made of vine, it is gold colored with silver mica and comes in five assorted sizes. Item #64265 is a Christmas vine cone tree, gold with silver mica, 48 inches tall. Item # 64266 is a Christmas vine cone tree, gold with silver mica, 42 inches tall. Item # 64267 is a Christmas vine cone tree, gold with silver mica, 36 inches tall. Item # 64268 is a Christmas vine cone tree, gold with silver mica, 29 inches tall. Item # 64269 is a Christmas vine cone tree, gold with silver mica, 20 inches tall. You state that all these items are to be merchandised as Christmas decorations and are to be sold only during the Christmas season. You also provide a copy of the hang tag which will be on the vine trees and vine snowman. The hang tag states “Christmas Collection” with a picture of a Christmas tree. The applicable subheading for all of the above items 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. 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 R. Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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