The tariff classification of a LED Christmas tree from China.

N225996 August 7, 2012 CLA-2-67:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Ms. Judy Awana Inter-Orient Services 1455 Monterey Pass Road # 205 Monterey Park, CA 91754 RE: The tariff classification of a LED Christmas tree from China. Dear Ms. Awana: In your letter dated July 9, 2012, you requested on behalf of your client, Pan Asian Creations Ltd., a tariff classification ruling. The sample is being returned to you as requested. Style 1241-10353 is a lighted Christmas tree. The item is composed of clear molded plastic that is filled with water and shaped like a Christmas tree. It is glued to a plastic base that has a battery operated switch at the bottom that activates the color changing LED light in the tree. The applicable subheading for Style 1241-10353 will be 6702.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of plastics: Assembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods. The rate of duty will be 8.4% ad valorem. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Thomas J. Russo Director National Commodity Specialist Division