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The tariff classification of a pinecone topiary tree from China.
Issued April 18, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G88781 (April 18, 2001)
Tariff classification
HTS codes: 9505.10.2500
Headings: 9505
Product description
The submitted sample is a 12-inch tall pinecone topiary tree with a red and green fabric bow at the base of the tree. The tree portion is shaped with a 3-inch plastic ball that has been covered with real mini pinecones. The pinecones have been glued to the plastic ball. The stem is made of metal and the pot is made of earthenware. Pinecones are recognized motifs used as decorations for Christmas festivities.
CBP rationale
The applicable subheading for the pinecone topiary tree, 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 G88781 April 18, 2001 CLA-2-95:RR:NC:SP:222 G88781 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Charlene Leach Target Corporation 1000 Nicollet Mall Minneapolis, MN 55403 RE: The tariff classification of a pinecone topiary tree from China. Dear Ms. Leach: In your letter dated March 26, 2001, you requested a tariff classification ruling. The submitted sample is a 12-inch tall pinecone topiary tree with a red and green fabric bow at the base of the tree. The tree portion is shaped with a 3-inch plastic ball that has been covered with real mini pinecones. The pinecones have been glued to the plastic ball. The stem is made of metal and the pot is made of earthenware. Pinecones are recognized motifs used as decorations for Christmas festivities. The applicable subheading for the pinecone topiary tree, 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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