The tariff classification of a decorated Christmas tree from China.

NY G89932 May 9, 2001 CLA-2-95:RR:NC:SP:222 G89932 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a decorated Christmas tree from China. Dear Ms. Liu: In your letter dated March 29, 2001, you requested a tariff classification ruling. The submitted sample is identified as item #C74K1022. It is a 24-inch decorated Christmas tree set. The Christmas tree branches are composed of plastic strips that give the appearance of pine branches. This set is designed for indoor use only. The set includes a 24-inch artificial Christmas tree, 13 Christmas ornaments with strings, (pine cones, Santa gifts and a snowman), a 20-multi-color light set, (a UL listed decorative lighting string), a spare fuse and two spare bulbs. A stand for the Christmas tree is also included in this set. All items are packaged together for retail sale. Two sides of the box depict a picture of the decorated Christmas tree. For tariff purposes, this item is considered to be a set. The sample is returned as you requested. The applicable subheading for item #C74K1022, the decorated Christmas tree set, 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