F82518 F8 Ruling Active

The tariff classification of Christmas decorations from China.

Issued March 1, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

Sample number 1 is identified as stock number 950DH1060. It is green sprigs made of plastic strips that are wrapped around wire. The sprigs are intended to resemble evergreen branches. Sample number 2 is identified as stock number 950DH1116. It is garland that is made of plastic strips wrapped around wire to appear as a garland evergreen branch. The plastic garland measures five feet in length. The plastic garland and sprigs are each packaged with red textile bows which are intended to be used to decorate them. Your letter of inquiry states that these items will be used in the Hallmark stores for decorations during the Christmas holiday season.

CBP rationale

The applicable subheading for the plastic sprigs and the plastic garland with the red textile bows 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.

Full text

NY F82518 March 1, 2000 CLA-2-95:RR:NC:SP:222 F82518 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Donald A. Keller O’Neill & Whitaker, Inc. 1809 Baltimore Ave. Kansas City, MO 64108 RE: The tariff classification of Christmas decorations from China. Dear Mr. Keller: In your letter dated January 10, 2000, and received in this office on February 1, 2000, on behalf of your client Hallmark Cards, you requested a classification ruling. Sample number 1 is identified as stock number 950DH1060. It is green sprigs made of plastic strips that are wrapped around wire. The sprigs are intended to resemble evergreen branches. Sample number 2 is identified as stock number 950DH1116. It is garland that is made of plastic strips wrapped around wire to appear as a garland evergreen branch. The plastic garland measures five feet in length. The plastic garland and sprigs are each packaged with red textile bows which are intended to be used to decorate them. Your letter of inquiry states that these items will be used in the Hallmark stores for decorations during the Christmas holiday season. The applicable subheading for the plastic sprigs and the plastic garland with the red textile bows 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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