G84168 G8 Ruling Active

The tariff classification of a pre-lighted garland and a pre-lighted wreath from China.

Issued November 30, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.40.8000, 9505.10.2500

Headings: 9405, 9505

Product description

You have submitted samples of a pre-lighted garland and a pre-lighted wreath. The first sample is a pre-lighted garland identified as item #H74N-7883. The garland measures 9 feet by 10 inches. It is decorated with 12 natural pinecones and a 35-bulb light set. The artificial pine branches are made of plastic strips. The second sample is a pre-lighted wreath that is identified as item #C74N-0136. The wreath 24 inches in diameter. The artificial pine branches are made of plastic strips. The wreath is decorated with natural pinecones and a 50-bulb light set. The samples are returned as you requested.

CBP rationale

The applicable subheading for the pre-lighted garland will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other. The applicable subheading for the pre-lighted wreath will be 9505.10.2500, HTS, which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other.

Full text

NY G84168 November 30, 2000 CLA-2-95:RR:NC:SP:222 G84168 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 9405.40.8000 Ms. Alice Lui Atico International USA, Inc. P. O. Box 14368 Ft. Lauderdale, FL 33302 RE: The tariff classification of a pre-lighted garland and a pre-lighted wreath from China. Dear Ms. Lui: In your letter dated November 2, 2000, you requested a tariff classification ruling. You have submitted samples of a pre-lighted garland and a pre-lighted wreath. The first sample is a pre-lighted garland identified as item #H74N-7883. The garland measures 9 feet by 10 inches. It is decorated with 12 natural pinecones and a 35-bulb light set. The artificial pine branches are made of plastic strips. The second sample is a pre-lighted wreath that is identified as item #C74N-0136. The wreath 24 inches in diameter. The artificial pine branches are made of plastic strips. The wreath is decorated with natural pinecones and a 50-bulb light set. The samples are returned as you requested. The applicable subheading for the pre-lighted garland will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other. The rate of duty will be 3.9 percent ad valorem. The applicable subheading for the pre-lighted wreath will be 9505.10.2500, 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →