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The tariff classification of Artificial Christmas Trees from China.
Issued March 28, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N154455 (March 28, 2011)
Tariff classification
HTS codes: 9505.10.2500
Headings: 9505
Product description
You submitted photographs and descriptive information regarding two artificial Christmas trees, measuring three feet tall, with 138 tips. The articles consist of two triangular-shaped trees that are constructed of polyvinyl chloride branches with an iron frame and a plastic stand. The artificial Christmas trees are available in two colors, green, identified as item number A075GA00947, and white, identified as item number, A075GA00948.
CBP rationale
The applicable subheading for the Artificial Christmas Trees 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
N154455 March 28, 2011 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Troy Crago-Edwards CE Consulting Services, LLC 503 Avenue G Redondo Beach, CA 90277 RE: The tariff classification of Artificial Christmas Trees from China. Dear Mr. Crago-Edwards: In your letter dated March 17, 2011, on behalf of Atico International USA, Inc., you requested a tariff classification ruling. You submitted photographs and descriptive information regarding two artificial Christmas trees, measuring three feet tall, with 138 tips. The articles consist of two triangular-shaped trees that are constructed of polyvinyl chloride branches with an iron frame and a plastic stand. The artificial Christmas trees are available in two colors, green, identified as item number A075GA00947, and white, identified as item number, A075GA00948. You state that the artificial Christmas trees will be sold in retail stores as decorations for the Christmas holiday and removed from shelves the day following Christmas. The applicable subheading for the Artificial Christmas Trees 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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