CBP Ruling I82771 — The tariff classification of Christmas wreaths and taper holders from China.

Tariff classification

Headings: 9505

Product description

You have submitted three samples of style number 02-TL064, decorated taper holders. They are composed of 60% iron, 5% polyfoam, 10% plastic, 10% pinecones, and 15% polyester. The magnolia candleholder is decorated with pinecones, berries, flowers, leaves and evergreen branches. The snowball candleholder is decorated with snowballs, pinecones, mistletoe, berries, leaves and evergreen branches. Some of the decorations are covered with snow. The third style is a candleholder with roses, berries, pinecones, leaves and evergreen branches. You have submitted three styles of the 14-inch wreath. The first wreath is fashioned with roses, pinecones, berries, leaves, evergreen branches and a burgundy ribbon at the top of the wreath. The second style has magnolias, pinecones, berries, flowers, leaves, evergreen branches and a ribbon at the top of the wreath. The third style had magnolias, snowballs, mistletoe, berries and leaves, pinecones, fruit, evergreen branches, a vine extending around the wreath and a ribbon at the top. There is also snow on the wreath. Your letter of inquiry states that these items will marketed and sold for Christmas. The samples are returned as you requested.

CBP rationale

The applicable subheading for the candleholders and wreaths decorated with Christmas motifs 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 I82771 June 14, 2002 CLA-2-95:RR:NC:SP:222 I82771 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Jenny Davenport Wal Mart Stores, Inc. 601 N. Walton Bentonville, AR 72716-0410 RE: The tariff classification of Christmas wreaths and taper holders from China. Dear Ms. Davenport: In your letter dated May 30, 2002, you requested a classification ruling. You have submitted three samples of style number 02-TL064, decorated taper holders. They are composed of 60% iron, 5% polyfoam, 10% plastic, 10% pinecones, and 15% polyester. The magnolia candleholder is decorated with pinecones, berries, flowers, leaves and evergreen branches. The snowball candleholder is decorated with snowballs, pinecones, mistletoe, berries, leaves and evergreen branches. Some of the decorations are covered with snow. The third style is a candleholder with roses, berries, pinecones, leaves and evergreen branches. You have submitted three styles of the 14-inch wreath. The first wreath is fashioned with roses, pinecones, berries, leaves, evergreen branches and a burgundy ribbon at the top of the wreath. The second style has magnolias, pinecones, berries, flowers, leaves, evergreen branches and a ribbon at the top of the wreath. The third style had magnolias, snowballs, mistletoe, berries and leaves, pinecones, fruit, evergreen branches, a vine extending around the wreath and a ribbon at the top. There is also snow on the wreath. Your letter of inquiry states that these items will marketed and sold for Christmas. The samples are returned as you requested. The applicable subheading for the candleholders and wreaths decorated with Christmas motifs 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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