J84801 J8 Ruling Active

The tariff classification of Down Swept Ice Tree from China

Issued June 6, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

Item #239081, is a four-foot white metal item called “Down Swept Ice Tree”. It is covered with 300 clear lights. It gives the appearance of a lighted evergreen tree. The tree has a locking 2-piece pole in the center with hinged branches. It has a heavy-duty metal stand and comes with four ground stakes. The tree can be used indoors or outside. Your sample is returned as requested.

CBP rationale

The applicable subheading for the Down Swept Ice Tree will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles, …: Articles for Christmas festivities and parts and accessories thereof: Christmas ornament: Other: Other.

Full text

NY J84801 June 6, 2003 CLA-2-95:RR:NC:SP:225 J84901 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Cheryl Santos CVS/Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of Down Swept Ice Tree from China Dear Ms. Santos: In your letter dated May 19, 2003 you requested a tariff classification ruling. Item #239081, is a four-foot white metal item called “Down Swept Ice Tree”. It is covered with 300 clear lights. It gives the appearance of a lighted evergreen tree. The tree has a locking 2-piece pole in the center with hinged branches. It has a heavy-duty metal stand and comes with four ground stakes. The tree can be used indoors or outside. Your sample is returned as requested. The applicable subheading for the Down Swept Ice Tree will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles, …: Articles for Christmas festivities and parts and accessories thereof: Christmas ornament: 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 J. Wong at 646 33-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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