The tariff classification of a pre-lit artificial Christmas tree from China.
Issued September 12, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.10.2500
Headings: 9505
Product description
The submitted sample is identified as item number SKU 13026793. It is an artificial pre-lit Christmas tree. The branches are composed of green plastic strips that have been wrapped around wire. Miniature electric lights are wrapped around the branches. The pre-lit artificial Christmas tree is approximately 28 inches high. The base is constructed to resemble a terra cotta pot that measures approximately 5 inches high. This pre-lit Christmas tree is designed for indoor or outdoor use during the Christmas holiday season to decorate the walkway. The sample is returned as you requested.
CBP rationale
The applicable subheading for the pre-lit Christmas tree will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for festive.
Full text
NY J88081 September 12, 2003 CLA-2-95:RR:NC:SP: 225 J88081 CATEGORY: Classification TARIFF NO. 9505.10.2500 Ms. Heather M. Conner-Garofalo Bed Bath & Beyond 650 Liberty Avenue Union, NJ 07083 RE: The tariff classification of a pre-lit artificial Christmas tree from China. Dear Ms. Conner-Garofalo: In your letter dated August 7, 2003, on behalf of your client Bed Bath & Beyond Procurement Co., Inc., you requested a classification ruling. The submitted sample is identified as item number SKU 13026793. It is an artificial pre-lit Christmas tree. The branches are composed of green plastic strips that have been wrapped around wire. Miniature electric lights are wrapped around the branches. The pre-lit artificial Christmas tree is approximately 28 inches high. The base is constructed to resemble a terra cotta pot that measures approximately 5 inches high. This pre-lit Christmas tree is designed for indoor or outdoor use during the Christmas holiday season to decorate the walkway. The sample is returned as you requested. The applicable subheading for the pre-lit Christmas tree will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles 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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