N157723 N1 Ruling Active

The tariff classification of a Lighted Pepperberry Wreath from China.

Issued April 7, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

You submitted a sample of a Lighted Pepperberry Wreath, identified as item number H192912. The article consists of a lighted wreath that measures approximately 19” in diameter whose circular shape is formed by coiled plastic artificial pine branches that are glued to a metal wire ring that measures approximately 1/8” in thickness. The wreath is decorated with five sprigs of red polyfoam pepper berries, three natural pinecones, ten small cinnamon sticks, artificial eucalyptus leaves and artificial rose leaves. Also interspersed throughout the pine needles are light emitting diodes that are powered by batteries (not included) and housed inside a plastic battery compartment affixed to the back of the wreath that has a timer function. When the timer is turned on, the wreath can be illuminated for up to six hours.

CBP rationale

The applicable subheading for the Lighted Pepperberry Wreath, identified as item number H192912, 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

N157723 April 7, 2011 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Heather Mooney QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a Lighted Pepperberry Wreath from China. Dear Ms. Mooney: In your letter dated March 25, 2011, you requested a tariff classification ruling. You submitted a sample of a Lighted Pepperberry Wreath, identified as item number H192912. The article consists of a lighted wreath that measures approximately 19” in diameter whose circular shape is formed by coiled plastic artificial pine branches that are glued to a metal wire ring that measures approximately 1/8” in thickness. The wreath is decorated with five sprigs of red polyfoam pepper berries, three natural pinecones, ten small cinnamon sticks, artificial eucalyptus leaves and artificial rose leaves. Also interspersed throughout the pine needles are light emitting diodes that are powered by batteries (not included) and housed inside a plastic battery compartment affixed to the back of the wreath that has a timer function. When the timer is turned on, the wreath can be illuminated for up to six hours. You state that the Lighted Pepperberry Wreath will be advertised and sold specifically during your “Countdown to Christmas” television show as a decoration for the Christmas holiday. We concur with your proposed classification of the Lighted Pepperberry Wreath as a decorative Christmas article under tariff subheading 9505.10.2500, HTSUS. Although referred to as a “Pepperberry” Wreath, the pepper berries only account for just 7% of the wreath’s decorative material while the artificial pine branches with their copious pine needles provide the wreath with its circular structure and identity as a wreath, along with supplying the overwhelming bulk, quantity and weight of the article. An artificial wreath whose circular shape, identity as a wreath, bulk, quantity and weight is derived from artificial foliage commonly and traditionally associated with Christmas, such as pine needle leaves, and is marketed and sold solely for the Christmas holiday, qualifies as a Christmas article. Your sample is being returned as you requested. The applicable subheading for the Lighted Pepperberry Wreath, identified as item number H192912, 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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