H86109 H8 Ruling Active

The tariff classification of Christmas decorations from China.

Issued December 12, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

The submitted samples are identified as code CTP, a candle centerpiece tabletop decoration and code GAR, a 6-foot garland. Both items are made of artificial strips that resemble pine branches. The centerpiece has three glass votives, the candles are include It is decorated with birds, birdhouses, berries, pine cones, textile ribbon bows and gold balls. The centerpiece measures 26” x 8-1/2” x 8”. The garland is decorated with birds, textile ribbon bows, pine cones, gold balls, and berries. The garland does not contain any electrical components. It can be used to decorate a mantle, door or banister. The essential character of both the garland and the centerpiece is imparted by the foliage associated with Christmas festivities. The samples are returned as you requested.

CBP rationale

The applicable subheading for the candle centerpiece and the garland 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 H86109 December 12, 2001 CLA-2-95:RR:NC:SP:222 H86109 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Pilar Dorfman E. Bessler & Company P. O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of Christmas decorations from China. Dear Ms. Dorfman: In your letter dated September 4, 2001, and received in this office on December 6, 2001, on behalf of your client LTD Commodities Incorporated, you requested a tariff classification ruling. The submitted samples are identified as code CTP, a candle centerpiece tabletop decoration and code GAR, a 6-foot garland. Both items are made of artificial strips that resemble pine branches. The centerpiece has three glass votives, the candles are include It is decorated with birds, birdhouses, berries, pine cones, textile ribbon bows and gold balls. The centerpiece measures 26” x 8-1/2” x 8”. The garland is decorated with birds, textile ribbon bows, pine cones, gold balls, and berries. The garland does not contain any electrical components. It can be used to decorate a mantle, door or banister. The essential character of both the garland and the centerpiece is imparted by the foliage associated with Christmas festivities. The samples are returned as you requested. The applicable subheading for the candle centerpiece and the garland 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. You have asked whether this product is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs. 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 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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