10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of an artificial pre-lit Christmas tree with ornaments from China
Issued May 27, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N167298 (May 27, 2011)
Tariff classification
HTS codes: 9505.10.2500
Headings: 9505
Product description
You submitted a sample of an artificial pre-lit Christmas tree; there is no designated item number for the product. The item is a 24” high artificial tree with a metal base that constitutes the trunk. The metal base is inserted into a plastic disc shaped stand. Additionally, gold plastic tinsel is shaped to simulate the fir branches, giving the appearance of a Christmas tree. Each branch is decorated with mini LED lights.
CBP rationale
The applicable subheading for the artificial pre-lit Christmas tree 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
N167298 May 27, 2011 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Gwen Ozieblo Anna’s Linens 3550 Hyland Avenue Costa Mesa, CA 92626 RE: The tariff classification of an artificial pre-lit Christmas tree with ornaments from China Dear Ms. Ozieblo: In your letter dated April 20, 2011, you requested a tariff classification ruling. You submitted a sample of an artificial pre-lit Christmas tree; there is no designated item number for the product. The item is a 24” high artificial tree with a metal base that constitutes the trunk. The metal base is inserted into a plastic disc shaped stand. Additionally, gold plastic tinsel is shaped to simulate the fir branches, giving the appearance of a Christmas tree. Each branch is decorated with mini LED lights. You state in your inquiry that plastic hanging ornaments will be included in the retail package but will not be affixed to the tree prior to importation. The submitted sample did not include the tree ornaments. The sample will be returned as requested. The applicable subheading for the artificial pre-lit Christmas tree 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
More rulings on the same tariff codes
The tariff classification of Christmas crackers from Afghanistan.
The tariff classification of a Christmas decoration from China.
The tariff classification of a Christmas decoration from China.
The tariff classification of a Christmas decoration from China.
The tariff classification of a Christmas decoration from China.
The tariff classification of wooden decorations from China. Correction to Ruling Number N348372.
The tariff classification of wooden decorations from China.
The tariff classification of Christmas tree ornaments and photo frames from China.
The tariff classification of wall hanging decorations from China.
The tariff classification of Christmas decorations from China.
Follow N167298
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.