CBP Ruling J86220 — The tariff classification of a Christmas decoration from China.

Tariff classification

Headings: 9505

Product description

The submitted sample is identified as item number 244720, a “Berry Tree”. The “Berry Tree” has the appearance of a decorated Christmas tree. The tree is composed of 90% plastic and 10% other materials. This article consists of a spiral shaped metal frame, red berries and leaves made of man-made fiber woven fabric. The berries are made of styrofoam and coated with a lacquer finish. They are glued onto wire stems that have been wrapped with green and brown paper. The woven man-made fiber green leaves are also glued onto wire stems. The red berries and green leaves on wire stems are covered with brown paper and wrapped around the spiral metal frame. The plastic berries and leaves are bound to the metal frame with small pieces of wire. This tabletop decoration measures 9-1/2 inches in height. In our opinion, this decorative tree would be used as a tabletop decoration during the Christmas holiday season. The essential character is imparted by the plastic berries. The sample is returned as you requested.

CBP rationale

The applicable subheading for the “Berry Tree”, item number 244720 will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive.

Full text

NY J86220 June 23, 2003 CLA-2-95:RR:NC:SP:225 J86220 CATEGORY: Classification TARIFF NO. 9505.10.2500 Ms. Cheryl Santos CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a Christmas decoration from China. Dear Ms. Santos: In your letter dated June 12, 2003, you requested a classification ruling. The submitted sample is identified as item number 244720, a “Berry Tree”. The “Berry Tree” has the appearance of a decorated Christmas tree. The tree is composed of 90% plastic and 10% other materials. This article consists of a spiral shaped metal frame, red berries and leaves made of man-made fiber woven fabric. The berries are made of styrofoam and coated with a lacquer finish. They are glued onto wire stems that have been wrapped with green and brown paper. The woven man-made fiber green leaves are also glued onto wire stems. The red berries and green leaves on wire stems are covered with brown paper and wrapped around the spiral metal frame. The plastic berries and leaves are bound to the metal frame with small pieces of wire. This tabletop decoration measures 9-1/2 inches in height. In our opinion, this decorative tree would be used as a tabletop decoration during the Christmas holiday season. The essential character is imparted by the plastic berries. The sample is returned as you requested. The applicable subheading for the “Berry Tree”, item number 244720 will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive...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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