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The tariff classification of an "Easter Egg Tree" from China.
Issued September 27, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L87726 (September 27, 2005)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
You submitted a sample of an “Easter Egg Tree” identified as style number 6ET1282R, which is being returned upon your request. The item consists of an artificial tree that measures approximately 15” in height and is decorated with 14 colored eggs and implanted in a painted wood pot filled with artificial moss. The tree is made of a wire trunk and wire branches that have been wrapped with brown paper and decorated with man-made polyester green leaves. The 14 colored eggs are comprised of 7 metal bells shaped and colored as speckled eggs and 7 colored speckled eggs made of plastic resin. The material breakdown of the entire tree is 35% metal, 25% wood, 25% plastic resin, 10% polyester and 5% resin. The tree will be sold to decorate the home for the Easter holiday, and is classifiable as a festive article.
CBP rationale
The applicable subheading for the “Easter Egg Tree” identified as style number 6ET1282R will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.
Full text
NY L87726 September 27, 2005 CLA-2-95:RR:NC:SP:225 L87726 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Tammie Oliver Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of an “Easter Egg Tree” from China. Dear Ms. Oliver: In your letter dated September 16, 2005, you requested a tariff classification ruling. You submitted a sample of an “Easter Egg Tree” identified as style number 6ET1282R, which is being returned upon your request. The item consists of an artificial tree that measures approximately 15” in height and is decorated with 14 colored eggs and implanted in a painted wood pot filled with artificial moss. The tree is made of a wire trunk and wire branches that have been wrapped with brown paper and decorated with man-made polyester green leaves. The 14 colored eggs are comprised of 7 metal bells shaped and colored as speckled eggs and 7 colored speckled eggs made of plastic resin. The material breakdown of the entire tree is 35% metal, 25% wood, 25% plastic resin, 10% polyester and 5% resin. The tree will be sold to decorate the home for the Easter holiday, and is classifiable as a festive article. The applicable subheading for the “Easter Egg Tree” identified as style number 6ET1282R will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: 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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