The tariff classification of an LED Reflector Christmas Tree from an unspecified country of origin

N100337 May 5, 2010 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Marcy Amberg Laufer Group International Ltd. 7007 NE Parvin Road Kansas City, MO 64117 RE: The tariff classification of an LED Reflector Christmas Tree from an unspecified country of origin Dear Ms. Amberg: In your letter dated April 6, 2010, you requested a tariff classification ruling on behalf of your client Sterling Supply Company. The item concerned is referred to as an LED Reflector Christmas Tree. This product is imported unassembled and comes in a variety of colors and three different sizes, 7 ½ foot, 9 foot and 10 ft. Each branch of the tree incorporates numerous LED lights. Each light is covered by a plastic flower shaped diffuser/cap. The trees in question, while referred to as “Christmas trees” are not the type traditionally associated with Christmas. The branches of these trees are bare; they lack any type of foliage (no pine needles or greenery). Each branch incorporates LED lights within a plastic flower shaped diffusers/caps. These lights are mounted directly onto the bare branches. You propose classification of this item under subheading 6702.90.6500, which provides for artificial flowers, foliage or fruit: Of other materials: Other: Other. The trees are assembled by use of hardware rather than by any of the methods referenced in the explanatory notes for heading 6702. In addition, the LED lights are covered with plastic molded caps in the shape of flowers. The flowers of chapter 67 must be an assembly of parts rather than one molded piece. As such classification in heading 6702 is inapplicable. The applicable subheading for the LED Reflector Christmas Tree will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus…: Other machines and apparatus: Other ; Other: Other: Other.” The general rate of duty will be 2.6%. 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 Steven Pollichino at (646) 733-3008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division