H86465 H8 Ruling Active

The tariff classification of artificial Christmas trees from China.

Issued January 16, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

You have submitted advertisement literature that depicts artificial green Christmas trees without lights. The artificial Christmas trees are composed of 90 percent plastic and 10 percent metal. The plastic strips that are made to give the appearance of pine branches. Your letter of inquiry states that the trees will be available in three sizes: 24 inches, 36 inches and 48 inches.

CBP rationale

The applicable subheading for the various sizes of artificial Christmas trees 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 H86465 January 16, 2002 CLA-2-95:RR:NC:SP:222 H86465 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Yolanda S. Massey Michaels Stores, Inc. 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of artificial Christmas trees from China. Dear Ms. Massey: In your letter dated December 13, 2001, you requested a tariff classification ruling. You have submitted advertisement literature that depicts artificial green Christmas trees without lights. The artificial Christmas trees are composed of 90 percent plastic and 10 percent metal. The plastic strips that are made to give the appearance of pine branches. Your letter of inquiry states that the trees will be available in three sizes: 24 inches, 36 inches and 48 inches. The applicable subheading for the various sizes of artificial Christmas trees 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 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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