CBP Ruling N220762 — The tariff classification of Christmas garlands from China.

Tariff classification

Headings: 9505

Product description

You submitted the following samples, which will be returned per your request: Item numbers D111304-FF, D111826-FF, D115073D-FF, D111784-FF and D115072A-FF are garlands measuring 68 inches in length made up of numerous plastic balls glittered in various colors ranging in size from approximately ¾ inch to 2 ¼ inch in diameter. There is a metal slip ring at both ends of each garland to facilitate hanging. Each garland has a hang tag identifying it as a Christmas Bead Garland in English, French and Spanish decorated with holly leaves and berries. All of the garlands are marketed and sold for the Christmas holiday.

CBP rationale

The applicable subheading for item numbers D111304-FF, D111826-FF, D115073D-FF, D111784-FF and D115072A-FF 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

N220762 June 18, 2012 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. William M. Stringfield William M. Stringfield Customs Broker 105 W. Victora St. Long Beach, CA 90805 RE: The tariff classification of Christmas garlands from China. Dear Mr. Stringfield: In your letter, dated June 4, 2012, on behalf of Christmas Street International (Hong Kong) Co., Ltd/Golden Bright International (Hong Kong) Co., Ltd., you requested a tariff classification ruling. You submitted the following samples, which will be returned per your request: Item numbers D111304-FF, D111826-FF, D115073D-FF, D111784-FF and D115072A-FF are garlands measuring 68 inches in length made up of numerous plastic balls glittered in various colors ranging in size from approximately ¾ inch to 2 ¼ inch in diameter. There is a metal slip ring at both ends of each garland to facilitate hanging. Each garland has a hang tag identifying it as a Christmas Bead Garland in English, French and Spanish decorated with holly leaves and berries. All of the garlands are marketed and sold for the Christmas holiday. The applicable subheading for item numbers D111304-FF, D111826-FF, D115073D-FF, D111784-FF and D115072A-FF 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 the 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, Thomas J. Russo Director National Commodity Specialist Division

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