The tariff classification of Christmas trees from China.
Issued June 24, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.10.2500
Headings: 9505
Product description
The submitted samples are identified as Long Needle Pine Trees. All of the trees are approximately 12 inches in height and have a wooden pot as the base. They are composed of 75 percent polyvinyl chloride (PVC), 15 percent plastic and 10 percent wood. The trees are decorated with colored ball ornaments and will be available in three different styles. Item number 244901 is a gold tree with gold and silver ornament balls and a gold wooden pot. Item number 244903 is a white tree with blue and silver ornaments with a white wooden pot. Item number 244906 is a green tree with red and gold ornaments with a gold wooden pot. The samples are returned as you requested.
CBP rationale
The applicable subheading for Christmas tree assortment will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive.
Full text
NY J86314 June 24, 2003 CLA-2-95:RR:NC:SP:225 J86314 CATEGORY: Classification TARIFF NO. 9505.10.2500 Ms. Cheryl Santos CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of Christmas trees from China. Dear Ms. Santos: In your letter dated June 18, 2003, you requested a classification ruling. The submitted samples are identified as Long Needle Pine Trees. All of the trees are approximately 12 inches in height and have a wooden pot as the base. They are composed of 75 percent polyvinyl chloride (PVC), 15 percent plastic and 10 percent wood. The trees are decorated with colored ball ornaments and will be available in three different styles. Item number 244901 is a gold tree with gold and silver ornament balls and a gold wooden pot. Item number 244903 is a white tree with blue and silver ornaments with a white wooden pot. Item number 244906 is a green tree with red and gold ornaments with a gold wooden pot. The samples are returned as you requested. The applicable subheading for Christmas tree assortment 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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