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The tariff classification of table decorations from China.
Issued September 14, 2010 by U.S. Customs and Border Protection.
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Copies to clipboardN1 N122376 (September 14, 2010)
Tariff classification
HTS codes: 9505.10.2500
Headings: 9505
Product description
You submitted photographs and descriptive information regarding two decorative objects, identified as Christmas Tree Table Decorations. These articles are constructed of 100% iron that has been modeled into a Christmas tree with a stand. Each article is painted and topped with a gold star, which has been embellished with glitter. The Christmas Tree Table Decoration is available as a three-tiered Christmas tree, identified as item number A072AA08639, which measures approximately 12 inches in height by 6 inches in length, and as a four-tiered Christmas tree, identified as item number A072AA08674, which measures approximately 8 inches in height by fourteen inches in length. The articles serve no function and will be displayed on tables or mantles as decorations for the Christmas holiday.
CBP rationale
The applicable subheading for the Christmas Tree Table Decoration 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.
Full text
N122376 September 14, 2010 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Troy Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of table decorations from China. Dear Mr. Crago-Edwards: In your letter dated September 7, 2010, you requested a tariff classification ruling. You submitted photographs and descriptive information regarding two decorative objects, identified as Christmas Tree Table Decorations. These articles are constructed of 100% iron that has been modeled into a Christmas tree with a stand. Each article is painted and topped with a gold star, which has been embellished with glitter. The Christmas Tree Table Decoration is available as a three-tiered Christmas tree, identified as item number A072AA08639, which measures approximately 12 inches in height by 6 inches in length, and as a four-tiered Christmas tree, identified as item number A072AA08674, which measures approximately 8 inches in height by fourteen inches in length. The articles serve no function and will be displayed on tables or mantles as decorations for the Christmas holiday. The applicable subheading for the Christmas Tree Table Decoration 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. 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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