N154735 N1 Ruling Active

The tariff classification of a Christmas Pine Garland from China.

Issued April 5, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

You submitted a photograph and descriptive information regarding a Christmas Pine Garland identified as item number A075FA01294. The article consists of an artificial garland made of green, polyvinyl chloride-covered wire that measures approximately nine feet in length, and is designed to resemble green pine needles. The garland is flame retardant for draping near Christmas lights on a Christmas tree.

CBP rationale

The applicable subheading for the Christmas Pine Garland identified as item number A075FA01294 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

N154735 April 5, 2011 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Troy D. Crago-Edwards CE Consulting Services, LLC 503 Avenue G Redondo Beach, CA 90277 RE: The tariff classification of a Christmas Pine Garland 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 a photograph and descriptive information regarding a Christmas Pine Garland identified as item number A075FA01294. The article consists of an artificial garland made of green, polyvinyl chloride-covered wire that measures approximately nine feet in length, and is designed to resemble green pine needles. The garland is flame retardant for draping near Christmas lights on a Christmas tree. You state that the Christmas Pine Garland is marketed specifically as an indoor decoration for Christmas, and will be removed from store shelves the day after the holiday. The applicable subheading for the Christmas Pine Garland identified as item number A075FA01294 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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