N011731 N0 Ruling Active

The tariff classification of Tinsel Twist (item #’s 2503-40/2503-44) and Canadian Pine (item # 2503-32) from China

Issued June 7, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6702.10.2000, 9505.10.2500

Headings: 9505, 6702

Product description

You submitted a sample of Tinsel Twist (item #’s 2503-40/2503-44) and Canadian Pine (item # 2503-32), which is being returned upon your request. The Tinsel Twist (item #’s 2503-40/2503-44) is imported as ten pieces, featuring two color patterns of red/green and red/silver, which are sealed in a plastic bag with a cardboard header decorated with holly leaves and holly berries and the words “Holiday Trimmings”. The Tinsel Twist measures approximately 12” in length X 8 MM is width. The Tinsel Twist is purely decorative and is marketed, packaged and sold as tinsel to decorate the home for the Christmas holiday and does not serve any functional purpose. The Canadian Pine (item # 2503-32) is imported as ten pieces, featuring green/brown colors, which are sealed in a plastic bag with a cardboard header. The Canadian Pine measures approximately 12” in length X 20MM in width.

CBP rationale

The applicable subheading for the Tinsel Twist (item #’s 2503-40/2503-44) will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other. The applicable subheading for the Canadian Pine (item # 2503-32) will be 6702.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of plastics: assembled by binding with flexible materials such as wire, paper, textile materials or foil, or by gluing or by similar methods.

Full text

N011731 June 7, 2007 CLA-2-95:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 6702.10.2000 Ms. Holly VanDeusen Darice( Inc. 13000 Darice Parkway, Park 82 Strongsville, OH 44149-3800 RE: The tariff classification of Tinsel Twist (item #’s 2503-40/2503-44) and Canadian Pine (item # 2503-32) from China Dear Ms. VanDeusen: In your letter dated May 18, 2007, on behalf of Importer Lamrite West Inc, you requested a tariff classification ruling. You submitted a sample of Tinsel Twist (item #’s 2503-40/2503-44) and Canadian Pine (item # 2503-32), which is being returned upon your request. The Tinsel Twist (item #’s 2503-40/2503-44) is imported as ten pieces, featuring two color patterns of red/green and red/silver, which are sealed in a plastic bag with a cardboard header decorated with holly leaves and holly berries and the words “Holiday Trimmings”. The Tinsel Twist measures approximately 12” in length X 8 MM is width. The Tinsel Twist is purely decorative and is marketed, packaged and sold as tinsel to decorate the home for the Christmas holiday and does not serve any functional purpose. The Canadian Pine (item # 2503-32) is imported as ten pieces, featuring green/brown colors, which are sealed in a plastic bag with a cardboard header. The Canadian Pine measures approximately 12” in length X 20MM in width. The applicable subheading for the Tinsel Twist (item #’s 2503-40/2503-44) will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be Free. The applicable subheading for the Canadian Pine (item # 2503-32) will be 6702.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of plastics: assembled by binding with flexible materials such as wire, paper, textile materials or foil, or by gluing or by similar methods. The rate of duty will be 8.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Wayne Kessler at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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